Set Up a double boiler. Put an inch of water into a sauce pan and place that on a burner over low heat. Place a heat proof bowl on top of the sauce pan.
Into the bowl, add chocolate and water. Whisk to combine as the chocolate melts. The mixture will not want to come together, so this takes about 3 minutes of whisking.
Remove from heat as soon as all the chocolate is melted. Remove the bowl from the double boiler and allow to sit at room temperature for about 30 minutes or until the mixture is room temperature and has thickened to about the consistency of greek yogurt.
Scoop the chocolate mixture into the bowl of a stand mixer fitted with the whisk attachment. Whip the mixture on high speed for 2-3 minutes until it has lightened in color and texture.
Portion into small cups and serve immediately or cover place into the fridge and serve within 3 days.
Top with flakey sea salt or other toppings of choice.