With the rack in the middle position, preheat the oven to 75 °C (170 °F). Line a baking sheet with parchment paper.
Spread the marshmallows on the sheet. Dry in the oven for about 2 hours 30 minutes. Turn the oven off. With the door slightly ajar, let cool completely, about 2 hours.
In a food processor, pulverize the dried marshmallows into a powder with 60 ml (1/4 cup) sugar.
In the bottom of a 750 ml (3 cups) capacity jar, place the remaining sugar. Add the cocoa powder. Continue with the powdered marshmallows and press lightly. Finish with the chopped chocolate in order to obtain four distinct layers. Close the jar. Offer has a gift with a gift-tag showing the directions.
This recipe can be doubled or tripled.
For your label Directions : Blend the contents of the jar. Heat 250 ml (1 cup) milk with 60 ml (1/4 cup) prepared hot chocolate mix, whisking constantly. Simmer for 1 minute.
Recipes with the "Healthy Pick" stamp have been evaluated by a registered dietitian member of the Ordre professionnel des diététistes du Québec.