In a large bowl, combine the sugar and egg yolks. Whisk until the eggs are creamy yellow.

In a large pot, combine the milk, cream and cocoa powder. Heat over medium until the mixture is just about to simmer. Do not allow to boil.

Turn the heat off and use a ladle to gradually add the warm milk mixture to the egg mixture. Whisk each addition in to temper the eggs (keep them from becoming cooked).

After about half the warm milk is added to the eggs, add the mixture to the pot with the remaining milk and cream and stir. Add the chocolate chips.

Turn the heat back on to medium and cook to thicken. Stir while waiting for the temp to reach 180 degrees F. Do not allow to boil. Remove from heat once 180 degree F is reached.

Using a fine wire mesh sieve, strain the hot liquid into a large bowl.

Add the vanilla extract, Kahlua and salt.

Stir well and cover with plastic wrap. Make sure the wrap is actually laying directly on top of the mixture so that a skin does not form.

Refrigerate overnight.

Place the mixture in your ice cream maker and process according to manufacturers instructions.

The mixture will have the consistency of a milkshake, not ice cream.

Serve immediately. Store any unused portion in a tightly sealed container in the freezer.