Whisk warm milk with 2 tablespoons granulated sugar and yeast in a mixing bowl, let stand until foamy, about 5 minutes.
Add remaining sugar, melted butter, eggs, salt, and 1 cup of bread flour; mix on medium speed.
Gradually add remaining flour until a soft dough forms; knead for 6 to 8 minutes.
Place dough in a greased bowl, cover, and let rise for 2 hours or until doubled in size.
Roll dough into a rectangle on a floured surface; evenly spread the filling made from brown sugar, cocoa powder, cinnamon, and chocolate chips.
Roll dough tightly into a log; slice into 12 equal pieces and place cut side up in a greased baking dish.
Cover rolls and let rise for another hour.
Bake in a preheated oven at 350°F (177°C) for 25 to 28 minutes until golden.
Before serving, drizzle with icing made from warmed cream, confectioners’ sugar, espresso powder, and vanilla extract.