In a medium saucepan, whisk together sugar, cocoa and salt until blended. Then whisk in half and half.

Cook over medium heat, stirring constantly, until mixture comes to a boil.

Simmer 1-2 minutes, stirring constantly.

Add milk; stirring constantly, heat until warm. Do Not Boil.

Remove cocoa from heat and whisk or beat until frothy. Pour into mugs and top with whipped cream or mini marshmallows.