Soak the gelatin sheets in cold water until softened.
In a medium saucepan, heat the heavy cream with the sugar and the seeds scraped from the vanilla bean. Bring to a simmer over low heat, allowing the flavors to meld.
Remove the saucepan from the heat and stir in the squeezed gelatin sheets until completely dissolved.
Let the mixture cool slightly, then stir in the cacao nibs. Mix well to ensure they are evenly distributed.
Pour the mixture into clear glasses or ramekins and let cool at room temperature, then refrigerate for at least 4 hours, or until set.
Before serving, garnish the panna cotta with grated dark chocolate and fresh mint leaves for an elegant presentation.
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