Place sugar, water, salt and cocoa in a medium saucepan.

Heat on medium heat until boiling, stirring occasionally.

Allow to boil for 4-5 minutes, stirring constantly (mixture will boil over if you do not)

Remove from heat and add baking soda.

Stir until mixed well.

Allow mixture to cool fully, poor into storage container and refrigerate.

Will last for 6 months in the refrigerator.