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Start by making the fudge filling. Stir together cocoa powder, brown sugar, and milk in a small sauce pan and cook over medium heat until it comes to a simmer.
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Cook over low heat, stirring occasionally for 3 minutes.
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Remove pan from heat, add remaining chocolate, butter and vanilla and stir until smooth. Set aside to cool and thicken.
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Put the flour, icing sugar and salt in a large bowl (or in a food processor).
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Rub in the cold cubed butter until it resembles bread crumbs.
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Mix together the egg yolks and water and add to the dry ingredients.
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Mix in until a dough forms. It doesn't take long.
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Wrap the pastry in cling wrap and refrigerate for 30 minute to allow the gluten to relax. (you can freeze the pastry at this point)
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Roll out your dough on a floured surface until 1/4 inch thick.
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With a pizza cutter or knife cut your pastry to 3inch x 4inch rectangles. You will need 2 for each pop tarts.
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Spoon your filling into the center of the piece of pastry. Make sure the filling is evenly distributed because it doesn't melt down while baking
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Egg wash your pastry, this will help the 2 pieces stick together and give your pop tart a lovely golden color. Prick the top with a fork to release steam while baking
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Bake at 400oF (200oC) for 22-25 minutes or until golden brown.
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Mix the icing ingredeint together and spoon over the pastry. And of course finish with sprinkles.