1. Preheat the oven to 350F. Spread the almonds out on a lined cookie sheet and toast them for 15 minutes in the oven, or until fragrant and golden brown.

2. Carefully put the almonds in a large saucepan with the water and sugar and turn the heat to medium. Bring the sugar water to a boil and stir the almonds continuously until the water has dissolved and the almonds are coated in sugar. Immediately remove them from the heat and spread them back out on the lined cookie sheet to cool for two minutes.

3. Place the almonds in a heatproof bowl and toss them with the cocoa powder, adding more if necessary and stir everything until the almonds are evenly coated with the cocoa powder.