Sift together 45g cake flour and 5g cocoa powder; set aside.
In a non-stick saucepan, combine 35g butter, 8g granulated sugar, 1.5g sea salt, and 90g milk. Heat over low heat, stirring until the butter melts. Bring the mixture to a boil.
Add the sifted flour and cocoa powder, and then turn off the heat. Stir quickly until fully combined and a thick dough forms.
Return the saucepan to low heat and cook the dough, stirring continuously, until it leaves a thin film on the bottom of the pan.
Transfer the dough to a mixing bowl and let it cool for a few minutes. Gradually add beaten eggs in small increments, mixing thoroughly after each addition, until the dough forms a smooth paste. It should hold a “V” shape when lifted with a spatula.
Transfer the dough to a piping bag with the tip cut to the desired size. Pipe mounds onto a parchment-lined baking sheet, leaving space between each puff.
Place a frozen cocoa craquelin round on top of each mound and lightly press to adhere.
Bake in a preheated oven at 200°C for 15 minutes. Lower the temperature to 180°C and bake for another 15 minutes. Do not open the oven during baking.
Cool completely on a wire rack.