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To prepare Cookies: Preheat oven to 325 degrees.
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Sift together cocoa, flour, baking soda and salt onto a sheet of wax paper.
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Set aside.
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Heat 1 inch of water in the bottom of a double boiler over medium heat.
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Place semisweet and unsweetened baking chocolate in top half of the double boiler.
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Tightly cover the top pan with plastic wrap and heat 12 to 15 minutes.
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Remove from heat and stir chocolate until smooth.
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Keep at room temperature.
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Place brown sugar and butter in the bowl of electric mixer and beat on medium speed 1 minute.
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Scrape down bowl and beat on high speed additional 30 seconds.
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Scrape down bowl.
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Add eggs, 1 at a time, while beating on medium, stopping to scrape down bowl after incorporating each addition.
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Add vanilla and beat on medium 30 seconds.
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Add melted baking chocolate and beat on low 10 seconds more.
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Scrape down bowl and beat additional 30 seconds.
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Add flour mixture and beat on low until thoroughly combined, 20 to 30 seconds.
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Remove bowl from mixer, add chocolate chips and mix thoroughly with rubber spatula.
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Using 2 baking sheets, portion 6 to 8 cookies per baking sheet by dropping 2 level tablespoons batter per cookie onto each sheet.
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Place pans on top and middle shelves of oven.
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Bake 18 to 22 minutes, rotating sheets from top to bottom about halfway through baking time.
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Cool cookies on pans 5 to 6 minutes.
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Transfer cookies to wire rack.
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Repeat procedure until all cookies have been baked.
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Cool cookies thoroughly before storing in sealed plastic container.
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To prepare Chocolate Ganache: Heat cream, butter and sugar in medium.
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saucepan over medium-high heat.
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When hot, stir to dissolve sugar.
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Bring mixture to boil.
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Place chocolate in stainless steel bowl and pour boiling cream over.
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chocolate.
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Let stand 5 minutes.
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Stir until smooth.
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Cool to room temperature.
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(Ganache can be made 3 to 4 days ahead and refrigerated.
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Reheat, stirring.
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Bring to room temperature before using.
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).
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Put ganache in a serving bowl, so guests can dip their cookies in before eating.