No. 238 How to Prepare Cocoa Nibs
Boil gently two ounces of cocoa nibs in three pints of water for two hours and a-half, without allowing it to reduce more than one-third; that is, the three pints should be boiled down to one quart. When sufficiently boiled, strain the cocoa from the nibs, mix it with equal proportions of milk, and sweeten with sugar. Two ounces of cocoa nibs cost a penny three-farthings, one quart of skim milk twopence (in the country one penny), two ounces of moist sugar three-farthings; thus, for about fourpence halfpenny, you may prepare sufficient cocoa for the breakfasts of four persons. This would be much wholesomer and cheaper than tea. To be sure, it would take some trouble and care to prepare it, and this should be attended to over-night.