Mix salt, sugar, water, and yeast. Set aside for 5 minutes to activate the yeast.
Heat butter and milk in the microwave or saucepan just until the butter melts. Let cool to room temperature.
Add the milk, butter, and egg to the yeast mixture.
Follow with the flour and cocoa powder, and mix thoroughly with a spoon or your hands. Let the mixture rise for 1-2 hours.
Fill a large saucepan or Dutch oven with vegetable oil until it is at least 3 inches (or 5cm) deep, and heat on low. Too little oil will result in flatter balls.
Test the oil's temperature by putting a drop of batter into the oil. If it's hot enough, the batter will rise to the top. Grab a little batter at a time with your hands or two spoons (one for the batter and the other to push it off gently into the oil). It should form into a ball.
Fry for a few minutes until the bottom side is golden brown. Turn the ball over and fry for a few more minutes until the other side is golden brown.
Remove the puff puff from the oil with a slotted spoon (or something similar). Place them on napkins right away to soak excess oil.
Melt cream, butter, and chocolate chips in the microwave or saucepan. Mix well.
Serve chocolate dipping sauce with the puff puffs.