Soak the gelatin sheets in cold water for 5 minutes to soften.
In a saucepan, heat the heavy cream, milk, sugar, and cocoa powder over medium heat, but do not bring to a boil.
Chop the bittersweet chocolate into small pieces and add it to the warm cream mixture. Stir until completely melted and smooth.
Remove from the heat and stir in the vanilla extract.
Squeeze the excess water from the gelatin sheets, then stir them into the warm chocolate mixture until completely dissolved.
Pour the panna cotta into small glasses or molds and refrigerate for at least 4 hours, or until set.
Before serving, garnish with fresh berries, chocolate shavings, or a dollop of whipped cream.
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