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To make collars: Cut 2 1/2-inch wide acetate ribbon into 6 (10-inch) lengths.
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Lay a piece of acetate on a flat surface and spread 1 ounce of melted chocolate evenly over the entire surface using an offset spatula.
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Form the acetate into a teardrop shape, chocolate side in.
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Pinch the 2 ends of the acetate together.
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Sit the chocolate collar on a parchment or waxed paper lined tray.
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Repeat with the rest of the acetate.
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Refrigerate the collars until chocolate becomes firm.
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To make chocolate mousse: Combine the water and sugar in a pot and bring to a boil, stirring to dissolve the sugar.
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Simmer for 5 minutes to create a simple syrup.
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Cool slightly.
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Whisk the simple syrup into the egg yolks until light and foamy.
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Fold in the espresso, Grand Marnier, and melted chocolate.
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Beat the egg whites until they hold a soft peak, then fold into the chocolate mixture.
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Whip the cream until it holds a soft peak, and then fold into the mousse.
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Spoon the mousse into the collars.
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Cover and refrigerate for at least 3 hours.
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Using an offset spatula gently transfer the mousse to a plate.
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Carefully remove the acetate.
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Serve immediately.
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Cook's Note: Acetate ribbon is a medium gauge clear plastic often used for cake decorating and chocolate work.
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Sold in rolls, it can be found in baking supply stores.