Prepare the Panna Cotta: Place chocolate in a large mixing bowl and set aside.

Pour milk into a large saucepan. Sprinkle the gelatin over the milk and set aside to 'bloom' for 10 minutes — the gelatin will appear dry and wrinkly.

Whisk in heavy cream, brown sugar, vanilla, and salt. Cook over medium-low heat, stirring frequently, until the mixture begins to steam and the sugar is fully dissolved, 3 to 4 minutes.

Strain the mixture over the chocolate through a fine-mesh strainer (or sieve), and whisk until thoroughly combined.

Pour the mixture into 6 (6 to 8-ounce) lightly greased ramekins (for individual servings), or 1 small lightly greased baking dish (for a large party serving). Cover with plastic wrap and refrigerate until firm, but jiggly, about 2 ½ to 3 hours.

Prepare the Candied Cacao Nibs & Serve Panna Cotta: Line a small baking sheet with a silicone baking mat. If you do not have a silicone baking mat, use a lightly greased piece of parchment paper.

Combine sugar and water in a small saucepan and cover with a lid. Cook over high heat until the water begins to boil, about 2 minutes. Do not stir. Once the water starts to boil, remove the lid and let it cook until it’s a golden amber brown, about 4 minutes — it should smell like caramel.

Immediately remove from heat and stir in the cacao nibs. Once they are fully coated, scrape out the candied nibs and spread them out on the prepared baking sheet.

Once cooled and hardened, break the nibs into small pieces and lightly season with salt.

Turn out the panna cotta by placing the ramekin or baking dish upside down on a plate and lightly tapping all around. Garnish with candied cacao nibs.