Whisk together flour, cocoa and baking soda, sift into a large enough bowl.
Add remaining ingredients and mix with hand mixer for 2 min. on highest speed until dough forms.
Heat waffle iron, grease lightly.
Spread a good two tablespoons of batter per waffle evenly in the waffle iron, bake waffles until crispy, cool.
Divide waffles into hearts.
Melt chocolate in a water bath, fill into a small piping bag, decorate waffles with it.