In a medium size sauce pan, whisk together the sugar and the cocoa powder.

Slowly add the coffee (or water), whisking continually until all liquid has been added and mixture is smooth.

Bring to a boil, then reduce to a low simmer. Watch pot very carefully, as you will have a huge mess if you walk away and mixture boils over. (Don’t ask me how I know this!) Simmer on low for 5 minutes.

Cool completely then transfer to an airtight jar or bottle. Store in refrigerator. Bring to room temperature before using in coffee drinks.