Make the Biscuits:

1. Preheat the Oven:
   • Preheat your oven to 425°F (220°C). Line a baking sheet with parchment paper.
2. Mix Dry Ingredients:
   • In a large bowl, whisk together the flour, baking powder, and salt.
3. Cut in Butter:
   • Using a pastry cutter or your fingers, cut the cold butter into the flour mixture until it resembles coarse crumbs.
4. Add Milk:
   • Gradually stir in the milk until the dough comes together. Do not overmix.
5. Shape and Bake:
   • Turn the dough onto a floured surface and gently pat or roll it out to about 1-inch thickness. Cut with a biscuit cutter and place the biscuits on the prepared baking sheet.
   • Bake for 12-15 minutes, or until golden brown.

Make the Chocolate Gravy:
6. Combine Dry Ingredients:

• In a medium saucepan, whisk together the flour, cocoa powder, sugar, and salt.

7. Add Milk:
   • Gradually add the milk, whisking constantly to prevent lumps.
8. Cook the Gravy:
   • Place the saucepan over medium heat and cook, stirring frequently, until the mixture thickens, about 5-7 minutes.
9. Add Butter and Vanilla:
   • Remove from heat and stir in the butter and vanilla extract until smooth.
     Serve:
     10. Assemble:
     – Split the warm biscuits in half and pour the chocolate gravy over the top. Serve immediately.