In a small pan add sugar and cook on low flame until it melts and becomes caramel.
Add in the cream and mix well.
Once it starts bubbling, remove from heat.
Melt chocolate in a double boiler or MW.
Remove from the boiler and whisk until it is melted to a fine sauce like consistency.
Add the caramel to it and mix until it forms a thick cream.
Line a tray with parchment and place spoonfuls of the chocolate mix.
Sprinkle salt on all the mounds.
Now place a cling wrap on top of the tray and place a smaller tray on top.
The weight of the tray will flatten the chocolate mixture into discs.
Refrigerate for two to three hours.
Remove the discs and roll them in cocoa powder and refrigerate in an airtight box.