Warm 1 cup of whole milk to about 110°F in a saucepan. Stir in 2 ¼ teaspoons of instant yeast and 2 tablespoons of granulated sugar. Let rest for 5-10 minutes until frothy.

Add 2 large eggs, ½ cup of unsalted butter (softened), and 1 teaspoon of salt. Mix until combined. Incorporate 3 ½ cups of all-purpose flour and ⅓ cup of unsweetened cocoa powder, knead until smooth.

Cover and let rise in a warm place until doubled, about 1 to 1.5 hours.

To prepare the filling, combine ⅓ cup of softened unsalted butter, ½ cup of brown sugar, 1 tablespoon of ground cinnamon, and 2 tablespoons of unsweetened cocoa powder until smooth.

Once dough has risen, punch down gently and roll it out to a 16 x 12 inch rectangle. Spread the filling and sprinkle ½ cup of chocolate chips. Roll tightly and cut into 12 pieces.

Place in a greased baking pan, cut-side up. Let rise until puffy, about 30 to 40 minutes, while preheating the oven to 350°F.

Bake for 25 to 30 minutes until golden brown.

For the frosting, beat together 8 ounces of cream cheese and ¼ cup of softened unsalted butter until smooth. Mix in 2 cups of powdered sugar, 1 teaspoon of ground cinnamon, and 1 tablespoon of instant espresso powder until light and airy.

Frost the warm rolls and serve immediately.