Heat the water and sugar in a saucepan for about 1 minute. Then add the kumquats and cook until the mixture becomes calda com ponto fio forte. (Insert the wooden spoon upside down - then slowly pull it out again; it should not drip from the handle, but should be jelly-like). Then take it off the fire and let it cool down.
It is served with whipped cream, sprinkle the cocoa on top.