In a medium saucepan, combine 2 cups of heavy cream, 1 cup of milk, and 1 cup of dulce de leche over medium heat. Stir gently until warm, around 5–7 minutes.

In a small bowl, sprinkle 2 tablespoons of gelatine over 1/4 cup of cold water. Let sit for about 5 minutes.

Once the cream mixture is warm, remove from heat and whisk in the bloomed gelatine until completely dissolved.

Carefully divide the panna cotta mixture into serving glasses or molds, refrigerate for at least 4 hours until set.

For the optional chocolate truffle layer, heat 1 cup of heavy cream over low heat until warm. Pour over 8 ounces of chopped dark chocolate and stir until smooth.

Once the panna cotta has set, pour the chocolate ganache over each chilled glass and serve, optionally garnished with fresh berries or sea salt.