In a medium-sized saucepan, combine all the ingredients except the butter and vanilla extract. Bring the mixture to a gentle simmer over medium heat. Cook for approximately 3 minutes, stirring occasionally, until everything is fully melted and the texture is smooth and glossy. Remove the pan from the heat and stir in the butter and vanilla. Allow the fudge sauce to cool for around 10 minutes while you prepare the ice cream base.

In the bowl of a stand mixer fitted with the whisk attachment, add the heavy cream and sweetened condensed milk. Whip the mixture on medium-high speed until soft peaks form, which should take about 5 minutes. Line a loaf pan or any freezer-safe container with parchment paper. Spoon about one-third of the whipped ice cream base into the pan, smoothing it out evenly. Drizzle a few tablespoons of the cooled fudge sauce over the surface and use a knife to swirl it gently into the ice cream. Repeat this layering and swirling process until all of the ice cream base is used. You’ll have roughly 1/2 cup of fudge sauce remaining—store this in a fridge-safe container where it will keep for up to one week. Transfer the layered ice cream to the freezer and let it firm up for at least 4 hours or ideally overnight.

In a medium mixing bowl, whisk together the whole eggs, egg whites, kosher salt, vanilla extract, and light brown sugar until fully combined. Add the flour and stir until the batter is smooth with no streaks of flour. Pour in the melted, warm butter and milk, and whisk again until you have a uniform, lump-free batter.

If you’re using a waffle cone maker, preheat it according to the manufacturer’s instructions. Drop about 1 tablespoon of the batter into the center of the preheated waffle iron, then close and cook for 1 to 2 minutes or until golden brown. Quickly remove the hot waffle from the iron and place it in the center of two stacked paper towels. Immediately place the spine of a small book or another similar object in the center and fold the waffle around it, shaping it into a taco form. Press gently and hold in place for about 1 minute, then remove and set aside to cool completely. Continue this process until all the batter is used—you should yield about 20 taco shells.

Line a baking sheet with parchment paper. Remove the prepared ice cream from the freezer and let it sit at room temperature for about 10 minutes to soften slightly. Using a teaspoon, carefully spoon the softened ice cream into each of the cooled choco taco shells. Place the filled tacos onto the parchment-lined baking sheet and return them to the freezer for about 1 hour to firm up completely. If you’re using store-bought ice cream, the freezing time may be shorter.

Meanwhile, melt the bittersweet or semi-sweet chocolate in a heatproof bowl using a double boiler or in the microwave—heat for about 1 minute, pausing at the 30-second mark to stir. Once melted and smooth, dip the top edge of each frozen choco taco into the melted chocolate, then immediately sprinkle with chopped peanuts or other toppings like sprinkles, pistachios, or coconut flakes. Place the finished tacos back on the baking sheet and return them to the freezer for an additional 15 minutes or until fully set. Store in the freezer until ready to serve.