In a medium saucepan, combine the milk, heavy cream, sugar, cocoa powder, and a pinch of salt. Heat over low heat, stirring until the sugar is completely dissolved.
Add the finely chopped dark chocolate and stir until it is completely melted and smooth.
In a separate bowl, whisk the egg yolks. Gradually add a small amount of the hot chocolate mixture to temper the eggs.
Pour the tempered egg mixture back into the saucepan and cook over low heat, stirring constantly, until the mixture thickens slightly (about 5 minutes).
Remove from the heat, stir in the vanilla extract, and let it cool completely.
Pour the mixture into an ice cream maker and churn according to the manufacturer's instructions until it reaches a creamy consistency.
If you don't have an ice cream maker, pour the mixture into a shallow container and place it in the freezer. Stir every 30 minutes to prevent ice crystals from forming.
Once the ice cream has completely solidified (after about 4-5 hours of freezing), prepare the dark chocolate coating.
Melt the dark chocolate in a double boiler or microwave in 30-second intervals, stirring until smooth. Stir in the coconut oil to create a smooth and fluid coating.
Dip the ice cream scoops into the chocolate, then place them on a baking sheet lined with parchment paper and return them to the freezer for 10 minutes to allow the coating to harden.
Before serving, let them stand at room temperature for a few minutes so that the chocolate is not too hard.
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