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1
Fill a large bowl with ice water and set a smaller bowl inside.
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2
Set a fine-mesh strainer in the smaller bowl.
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3
Whisk the cornstarch with 1 cup of the water in a medium bowl until the cornstarch is dissolved.
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4
Combine the sugar, cocoa powder, corn syrup, salt, and the remaining 3 cups of water in a medium (4-quart) saucepan over high heat and bring to a boil, whisking constantly.
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5
Turn off the heat and add the cornstarch and water mixture in a steady stream, whisking constantly.
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6
Return the saucepan to high heat and cook the sorbetto base, stirring constantly with the whisk, until it thickens to the consistency of pudding, 3 to 5 minutes.
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7
Turn off the heat and stir in the chopped chocolate and the whiskey.
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8
Pour the sorbetto base through the strainer into the bowl set over the ice water and set aside to cool to room temperature.
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9
Transfer the base to an airtight container and refrigerate for at least several hours and up to three days.
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10
Remove the sorbetto base from the refrigerator and pour it into the bowl of an ice cream or gelato maker.
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11
Spin the base according to the machine instructions until it has thickened considerably and is nearly done.
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12
With the machine still running, add the cacao nibs, if you are using them, and spin the sorbetto for another minute or two to distribute them evenly.
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13
Serve the sorbetto straight from the maker or transfer it to an airtight container and place it in the freezer until youre ready to serve it.
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14
Serve the sorbetto within a few hours of spinning it, before it hardens.