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1
Spray a baking pan with cooking spray and set aside. Mix corn syrup, granulated sugar, and 2 tbsp. water in a 4-qt. pot. Bring to a boil; boil 2 minutes.
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2
Reduce heat to medium-high, add nuts, and cook, stirring continuously; syrup will crystallize into sugar around nuts and become very sandy. Keep cooking and stirring until sugar starts to melt again and caramelize, about 5 minutes. When nuts smell toasted and all sugar has caramelized and is medium brown, remove from heat. Stir in butter. Carefully pour hot nuts onto prepared baking pan (reserve pot).
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3
Spray tines of 2 forks with cooking spray. Using forks, stir and separate nuts until cool. Freeze nuts on pan 30 minutes.
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4
Meanwhile, add 3 in. water to reserved pot; bring to a boil. Remove from heat. Put chocolate in a medium metal bowl and set bowl over pot. Let sit, stirring occasionally, until chocolate is melted.
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5
Transfer nuts from freezer to a medium bowl. Pour half the melted chocolate over nuts; stir well to coat. Return nuts to baking sheet, spreading out and separating them. Return nuts to freezer until chocolate has set, about 20 minutes. Repeat with remaining melted chocolate.
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6
Divide nuts between 2 bowls. Sift cocoa over first bowl, tossing gently to coat nuts. Repeat with second bowl, using powdered sugar instead of cocoa. Store nuts separately in airtight containers up to 2 weeks.
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7
Note: Nutritional analysis is per 1/4-cup serving.
