In a small saucepan, combine cocoa powder, sugar, and salt.
Add 2 tablespoons of milk to the dry ingredients and mix until smooth.
Gradually add the remaining milk while stirring continuously.
Heat the mixture over medium heat, stirring constantly.
Once it starts to steam, remove from heat but do not let it boil.
Add vanilla extract and stir to combine.
Pour the hot cocoa into mugs.
Top with whipped cream or marshmallows.
Sprinkle chocolate shavings on top for an extra treat.
Serve immediately and enjoy your delicious hot cocoa!