In a saucepan, bring the milk and cocoa powder to a boil for 3-4 minutes. Remove from heat and let the milk cool slightly. Strain the milk through a sieve into a pitcher.

Place the ladyfingers in a baking dish and pour the milk over them. Let them soak for 1-2 minutes. Beat the eggs in a separate baking dish.

Dip the soaked ladyfingers in the beaten eggs. Fry the torrijas in a skillet with vegetable oil, then drain on paper towels. Let the torrijas cool slightly.