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1
Prepare a large bowl or pan of ice water.
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2
Combine the sugar and 2 tablespoons of the water in a medium saucepan and heat over medium heat, swirling the pan occasionally; until the sugar melts and caramelizes to a light amber color, 5 to 7 minutes.
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3
(Do not stir.)
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4
Be careful, as the sugar is very hot.
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5
(If the sugar should crystallize on the sides of the pan before melting, put a lid on the pan to help wash down the sugar crystals, rather than try to stir them in.)
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6
When the sugar is completely melted, carefully pour in the remaining water and continue to heat, stirring, until the caramel dissolves.
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7
Whisk in the cocoa and salt.
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8
Immediately place the pan in the ice bath and stir the mixture occasionally until it cools to room temperature.
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9
Transfer to a container, cover, and refrigerate until thoroughly chilled, about 3 hours.
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10
Freeze in an ice cream maker according to the manufacturers instructions.
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11
When the mixture is almost frozen, spoon in the alcohol, and churn until blended in, about 1 minute more.
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12
Or, to freeze without an ice cream maker, pour the mixture into a 9-inch nonreactive square pan.
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13
Cover with aluminum foil or plastic wrap and freeze just until solid, 2 to 3 hours.
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14
Scrape out into an electric mixer or food processor, spoon in the alcohol, and process briefly until light and fluffy: Serve at once or transfer to a container, cover, and freeze until firm, about 2 hours.