Combine the dulce de leche and soft cheese with a pinch of salt until smooth. Set aside.

Pour the milk or coffee into a shallow bowl and dip in each chocolate biscuit for a few seconds until soaked but not falling apart. Arrange half the soaked biscuits in a 20 x 30cm baking tin or rectangular baking tray (ours was 3.5cm deep) in a single layer.

Spread a thick layer of the dulce de leche mixture over the layer of biscuits, then repeat with the remaining biscuits and dulce de leche mixture until everything has been used up (you should finish with a layer of the dulce de leche mixture). Chill for at least 2 hrs until set, or ideally overnight. Before serving, dust with cocoa powder and scatter with the chocolate chips. Cut into squares. Will keep chilled for up to 24 hrs.