Lean the glasses so that they remain sloped ( i placed the glasses tilted on a muffin pan for more easiness).
Soak the gelatin sheets in a bowl with the cold water for about 10 minutes or while preparing the chocolate layer.
In a sauce pan pour the half and half, add sugar and cacao powder, stir in a medium heat until cacao powder well dissolve. Add chocolate and bring it to simmer. Turn off the flame and remove from heat.
Now drain the gelatin without squeezing too much, and add it to chocolate panna cotta cream.
Pour and fill half prepared glasses with the panna cotta cream. Leave to cool off at room temperature, then place in the refrigerator to make it cold for at least 3 hours.
To prepare caramel layer:
Soak the gelatin sheets in a bowl with the cold water for about 10 minutes or while preparing the caramel layer.
In a saucepan caramelize sugar on a medium heat, add butter and stir then pour 1/4 cup of hot cream stir until you have toffee sauce, then pour the half and half bring it to simmer. Turn off the flame and remove from heat.
Drain the gelatin, and add it to caramel panna cotta cream. Give a quick stir, and let it cool to 30 degrees or at room temperature (don’t pour it hot on the chocolate layer).
Put the cups in their normal position ( i placed it in a tray for more easy to transport them) pour the caramel panna cotta on the chocolate panna cotta.
Place in the refrigerator to make it cold for at least 3 hours. and serve.