In lukewarm milk, dissolve the sugar, then crumble in the yeast and let it stand for 10 minutes until foamy.
In a large bowl, sift the flour, add the salt, then pour in the yeast mixture. Start kneading the dough until it becomes homogeneous.
Divide the dough in half, add the cocoa powder to one half and knead it in thoroughly to achieve an even brown color.
Place both doughs in separate bowls, cover with a kitchen towel, and let them rise for 1 hour, or until doubled in size.
Roll out both risen doughs separately into rectangles, then place the cocoa dough on top of the plain dough.
Gently roll out the double-layered dough so that they stick together, then fold it into thirds. Cover and refrigerate for 30 minutes.
Repeat the folding and rolling process twice more, always resting the dough in the refrigerator for 30 minutes between each fold.
Roll out the finished two-tone dough to a thickness of 5 mm, then cut it into triangles.
Roll up the triangles starting from the wide end towards the tip to form croissant shapes.
Place the croissants on a baking sheet lined with parchment paper, cover, and let them proof for another 30 minutes.
Whisk the egg and brush the tops of the croissants to give them a shiny finish.
Bake in a preheated oven at 375°F (190°C) for 15-18 minutes, or until golden brown.
Let the croissants cool, then sprinkle with powdered sugar before serving.
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