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