In a small cup, mix together the cocoa powder and sugar. Add the water and stir well until a paste is formed. Set aside.
Put the milk into a tall fountain glass. Slowly add the seltzer water. Stir gently. Drizzle the chocolate syrup in slowly, being careful to disturb the foam as little as possible. Stir gently with a tall spoon. Your drink should be 2-toned, chocolate-brown on the bottom with a white foam on top.
Serve with a pretzel rod.
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