Mix the sugar, cocoa, salt, and boiling water in a pot, whisking until combined. Trun to medium-low and bring to almost a boil, ensuring all lumps are whisked out.
Step two:
Add the milk and continue whisking until the mixture is warm.
Step three:
Remove from heat and stir in the vanilla extract to preserve its flavor. Whisk in the half & half for extra creaminess.
Serve:
Serve the cocoa immediately, top with fresh whipped cream and festive sprinkles for a cozy holiday treat. Enjoy!