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1
In a large saucepan over medium heat, combine the sugar, corn syrup, water and salt. Heat, stirring, to boiling, then continue to cook using a candy thermometer to monitor the temperature.
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2
Beat the egg whites until they are stiff and form peaks. Don't use a plastic bowl for this.
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3
When the sugar solution comes to 270 degrees F, or the soft-crack stage, remove from the heat and pour the mixture in thin streams into the egg whites, blending completely with a mixer set on low speed. Continue to mix until the candy begins to harden to the consistency of dough. This may take as long as 20 minutes.
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4
At this point, add the semisweet chocolate chips. Remember that the candy must already be at the consistency of dough when you add the chocolate; the nougat will thicken no more after the chocolate is added.
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5
When the chocolate is thoroughly blended and the nougat has thickened, press it into a greased 9x9-inch pan.
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6
Refrigerate until firm, about 30 minutes. With a sharp knife, cut the candy in half down the middle of the pan. Then cut across into 7 segments to create a total of 14 bars.
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7
Melt the milk chocolate chips in the microwave for 2 minutes on half power, stirring halfway through the heating time. Melt completely, but be careful not to overheat. Resting a bar on a fork, dip each bar into the chocolate to coat completely and place on wax paper.
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8
Cool until firm at room temperature, 1 to 2 hours. Makes 14 candy bars.