In a medium bowl, whisk together the cocoa powder, sugar, and salt until evenly combined.
In a medium saucepan, combine the heavy cream and corn syrup. Heat over medium-high heat, stirring frequently, until the cream comes to a boil. Remove from the heat and pour just ¼ of the mixture into the dry ingredients. Mix with a nonstick spatula to form a thick paste and work out any lumps.
Continue adding the cream mixture in three more additions, mixing until smooth after each one. Pour the fudge mixture back into the saucepan and cook over medium-low heat, stirring frequently with a nonstick spatula.
Cook until the fudge begins to bubble lightly, about 3 minutes. Remove from the heat and transfer to a clean bowl. Let cool completely before using.
Store covered in the refrigerator for up to 1 week.