Step 1

Line a baking sheet with parchment paper.

Step 2

Pour about 1 inch of water into the bottom of a saucepan and place over medium-low heat; bring the water to a simmer and turn off the heat. Place a stainless steel bowl over the saucepan. Put the chocolate in the bowl and soften over the hot water.

Step 3

Place the sugar in a small skillet over medium-low heat and cook until it forms a dark liquid and begins to bubble, 7 to 9 minutes. Carefully pour the cream over the caramelized sugar. Cook and stir the mixture until the caramelized sugar is dissolved into the cream; immediately remove from heat. Pour the hot cream mixture over the warmed chocolate; stir quickly with a spatula until completely incorporated.

Step 4

Drop the mixture by the teaspoon onto the prepared baking sheet. Top each portion with a sprinkle of sea salt. Cover with plastic wrap. Gently press a second baking sheet onto the chocolate coins to flatten. Chill in refrigerator until firm. Dust with the cocoa.