In a saucepan, heat the milk and sugar until the sugar dissolves. Add the broken dark chocolate and stir until smooth and melted.
Whip the heavy cream to stiff peaks, adding the vanilla extract while whipping.
Gently fold the chocolate mixture into the whipped cream until you achieve a smooth and airy consistency.
Layer the chocolate cream and crushed cookies in glasses, starting with the cream and ending with the cookies.
Sprinkle chocolate pearls on top and dust with powdered sugar, if desired.
Refrigerate the parfaits for at least 1 hour to allow the flavors to meld.
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