Chill your mixing bowl and beaters in the refrigerator for 15-20 minutes.
Sift together the cocoa powder and powdered sugar in a small bowl.
In a chilled mixing bowl, pour in the heavy cream and start whipping on medium speed.
Once the cream thickens, gradually add the sifted cocoa powder and powdered sugar mixture.
Increase the speed to high and whip until soft peaks form.
If needed, fold in additional heavy cream for consistency or more powdered sugar for sweetness.
Serve immediately or store in the refrigerator for later use.