Preheat oven to 375 °F and lined baking sheet with parchment paper or a silicone mat. Set aside.
In a large bowl, combine flour, baking powder, salt, nutmeg, sugar, chocolate chips and mix. Grate the frozen butter directly into the flour mixture and combine with a fork or your fingers. The mixture should resemble breadcrumbs with pea- size crumbs.
Whisk whipping cream, egg, cocoa, and vanilla extract together in a small mixing bowl. Pour the wet ingredients into the dry or flour ingredients, and gently mix to combine. Transfer dough onto a floured board, form it into two 8 inches disc using your fingers. Use a bench scraper or sharp knife to cut each into 8 wedges.
Brush the scones with whipping cream and sprinkle with coarse sugar. Transfer the scones onto the prepared baking sheet and bake in a preheated oven for 18- 22minutes or until golden brown.
Remove from oven and allow to cool.