Bloom gelatin in cold water.
Heat milk, cream (Part 1), and grated tonka bean to a simmer.
Remove from heat, cover with plastic wrap, and let infuse for 10 minutes.
In a bowl, whisk yolks and sugar.
Reheat cream mixture, strain over the yolks, whisk, then return to heat.
Cook to 83°C while stirring constantly—do not boil.
Remove from heat, add gelatin, then pour over chopped chocolate. Stir to melt.
Blend with immersion blender until smooth.
Whip cream (Part 2) to soft peaks and fold gently into the chocolate base.