Line a baking sheet with parchment paper. Set aside.

In a medium saucepan heat the granulated sugar over medium heat without stirring. Once the sugar begins to melt, gently swirl it until it melts into deep amber color.  This might take 10-15 minutes.

Remove from heat and add the vanilla.  Stir to combine.

Pour the caramel onto the prepared cookie sheet and let it spread out. Allow to cool for 1 hour.

Once it’s cool and hardened, break it into chunks then process it in a food processor until it turns into a fine powder.

Add the cocoa powder, sea salt, powdered milk, and brown sugar and process until smooth.

Store in an air tight container.

To make the cocoa heat up a mug of water or milk. Stir in 2-3 tablespoons of cocoa powder. Top with marshmallows if desired.