Warm the milk slightly, crumble in the yeast, add a teaspoon of sugar, and let it stand for 10 minutes until foamy.
In a large bowl, combine the flour, remaining sugar, and salt. Divide the dough into two equal portions.
Incorporate the cocoa powder into one portion of the dough, resulting in one light and one chocolate dough.
Add the proofed yeast mixture, melted butter, and eggs to both doughs, then knead them separately until smooth.
Cover with a kitchen towel and let rise in a warm place for about 1 hour, or until both doughs have doubled in size.
On a lightly floured surface, roll out the two doughs separately, then place them on top of each other and gently roll them together to create a marbled effect.
Cut out circles using a glass or doughnut cutter, then let them rise for another 30 minutes.
In a deep skillet or pot, heat the oil to 340-355°F (170-180°C). Fry only a few doughnuts at a time to maintain the oil temperature.
Fry the doughnuts for 2-3 minutes per side, until golden brown. Remove them to a paper towel-lined plate to drain excess oil.
Melt the dark chocolate and white chocolate separately with the heavy cream over a double boiler.
Dip one half of the doughnuts in the dark chocolate and the other half in the white chocolate, then let them set.
Serve fresh to enjoy the perfect harmony of the two chocolates and the soft doughnut.
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