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1
Preheat oven to 400F.
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2
Butter inside of soup plates, then coat well with some superfine sugar, knocking out excess.
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3
Chill plates.
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4
Melt chocolate in a double boiler or a metal bowl set over a saucepan of barely simmering water, stirring until smooth.
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5
Remove bowl from pan.
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6
Beat together yolks and Cognac in a large bowl with an electric mixer at high speed until yolks are thick, pale, and form a ribbon when beaters are lifted (about 4 minutes with a standing mixer or 7 minutes with a hand-held).
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7
Mix in chocolate at low speed.
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8
Beat whites with salt in another large bowl with cleaned beaters at medium speed until they just hold soft peaks.
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9
Gradually add remaining 2 tablespoons sugar, beating at medium speed, then beat at high speed until whites just hold stiff peaks.
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10
Stir one third of whites into chocolate mixture to lighten, then fold in remaining whites gently but thoroughly in 2 batches.
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11
Divide among soup plates and put 2 plates on each of 2 large baking sheets.
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12
Bake souffles in upper and lower thirds of oven until puffed and set, 12 to 14 minutes (souffles on top rack may finish cooking first).
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13
Lightly dust souffles with cocoa and serve with accompaniments.
