Ingredients
1/4 cup unsweetened cocoa powder
1 cup boiling water
1 cup granulated sugar
1 cup water at room temperature

Procedure

In a medium bowl, combine the cocoa powder and boiling water, stir to thoroughly dissolve the cocoa. Set aside.
In a small saucepan, combine the sugar and water and bring to a simmer over medium heat. Stir until the sugar has completely dissolved. Mix the sugar syrup into the cocoa mixture and add the spirit base.
Strain through a fine-mesh strainer or a muslin cloth into a container. Cover the container with a lid and allow to cool.
Pour into bottles and keep for 4 weeks in a dark, cool place.
You can drink it after that, but do not keep it for too long