In a saucepan, combine water, butter, sugar, and salt. Heat over medium until the mixture boils. Once boiling, remove from heat and stir in the flour and vanilla extract until you get a smooth dough.

Allow the dough to cool for a few minutes. Then, add one egg at a time, mixing well after each addition until the dough is thick and glossy.

In a deep frying pan, heat oil over medium-high heat until hot.

Fill the piping bag with the churro dough. Push the dough out through the star tip to form heart shapes.

Carefully place the churro shapes into the hot oil a few at a time. Fry until they are golden brown, then use a slotted spoon to remove them and drain on paper towels.

In a shallow bowl, mix sugar and cinnamon. While the churros are still warm, coat them in the sugar mixture.

In a small saucepan, melt the dark chocolate over low heat. Stir in the milk to create a smooth and creamy dip. Remove from heat when fully combined.

Arrange the churros on a plate with the hot chocolate dip in a small bowl.