Heat up the water and infuse the cocoa nibs for 30 minutes.
Sift the mixture through a chinois and correct the weight if necessary.
Add the sugar and heat to 185°F (85°C). Cool to 40°F (4°C). Check the Brix-scale temperature – Make sure your syrup is at 17° Brix.
Pour it out into a flat container and leave it to freeze at 0°F (-18°C), stirring often to make sure ice crystals form.