Place the cocoa powder and maple syrup in a small saucepan with 2 tablespoons of the plant-based milk.
Whisk the ingredients into a smooth paste to prevent clumping.
Add the remaining plant-based milk and place the saucepan over medium heat.
Whisk continuously until the mixture is hot and steaming, ensuring it does not reach a rolling boil.
Remove from heat and stir in the vanilla extract and sea salt.
Pour into a mug and serve warm.