Please note, that you may also substitute the chocolate chips, for cocoa powder and granulated sugar if you do not have chocolate chips on hand. To make using cocoa powder and sugar, you will want to add approximately ½ cup cocoa powder and ½ cup granulated sugar. Stir together, then gently pour in the milk and stir to combine. For this mixture, you’ll want to bring it to a low simmer stirring constantly so that your milk does not burn, and so that your cocoa powder dissolves.