1. Heat oven to 325°F.
2. Combine 1 cup sugar and water in small heavy saucepan. Cook over medium heat, stirring constantly, until mixture comes to a boil. Boil without stirring until mixture begins to caramelize, about 5 to 10 minutes. If it darkens in one spot, swirl pan around gently until mixture is a medium caramel color. Immediately pour (about 1 tablespoon) caramel into bottom of twelve ungreased 5-oz. custard cups, ramekins or foil cupcake cups; set aside.
3. Combine milk, 1/4 cup sugar, cocoa and salt in medium saucepan, stirring constantly, until mixture comes to a boil. Remove from heat. Add chocolate chips; stir until melted and smooth. Set aside.
4. Beat eggs, egg yolks and remaining 1/4 cup sugar with wire whisk in large bowl until well blended. Gradually add chocolate mixture; blend well.
5. Lightly spray inside of caramel filled cups with nonstick cooking spray. Carefully divide custard mixture over caramel in prepared custard cups. Place cups in one or two large pans. Pour very hot water into pan to within 1/2-inch of tops of custard cups. Cover with aluminum foil.
6. Bake 40 to 50 minutes or until knife inserted in center comes out clean. Remove from oven to wire rack. Remove foil; cool in water bath for 30 minutes. Unmold* and serve warm or refrigerate in custard cups and serve cold. Garnish as desired.
Makes 12 servings
*To serve, run knife around outer edge of cups and invert onto serving plate.