Whisk the cocoa powder and flour together in a small, microwave-safe bowl. Microwave the mixture in 30-second increments, stirring in-between, until the mixture reaches 165°F (74°C). This should take about 1 1/2-2 minutes total. Let the mixture cool completely.

Meanwhile, add the heavy whipping cream to a large mixing bowl. Using a hand mixer or stand mixer with a whisk attachment, whip the heavy whipping cream into stiff peaks. Spoon the whipped cream into a small bowl and set aside.

Add the cream cheese and powdered sugar to the same mixing bowl. Using beaters or a paddle attachment, beat the cream cheese and powdered sugar until it's fluffy and creamy, 2-3 minutes.

Mix in the cooled flour-cocoa mixture, salt, and vanilla extract and beat the dip for another 2-3 minutes until it's super light and fluffy. Scrape down the sides of the bowl every once in a while to make sure it's thoroughly mixed. Then, stir in the brown sugar just until it's well-combined, about 15-20 seconds. Don't let the brown sugar dissolve!

Using a rubber spatula, fold half of the whipped cream into the chocolate-cream cheese mixture. Then, fold in the rest of the whipped cream until the dip is fluffy, creamy, and there are no more streaks of whipped cream.

Spoon the dip into a serving bowl and garnish the top with chocolate shavings or mini chocolate chips. Serve the dip with cookies, strawberries, pretzels, or other dippers. Enjoy!