Cut the bacon into manageable pieces, about 1-by1-inch. Place in a heavy pot over high heat and cover.

Dice onions and mince garlic.

Stir the bacon and add onions to the pot. If the pot seems dry, add a bit more oil, about 1 teaspoon. Sprinkle onions with salt and let them cook until translucent.

Stir the onion mixture and add the garlic. Cook and stir for about 1 minute, or until fragrant.

Add cumin and cook until fragrant.

Move the onion mixture to the side of the pot and move the pot, so the onion is not over direct heat. Turn heat to medium and crumble meat on the side that is over direct heat. Brown the meat, then stir the onions into it and recenter pot.

Add green chiles, liquid and all to the meat mixture and stir well.

Add at least 1 cup of liquid to the mixture, then pour in chipotle salsa and stir.

Sprinkle cocoa powder over the mixture, stir well, and then add masa harina, oregano, and black pepper. Cook for 5 minutes, stirring often. If needed, add more liquid.

Bring to a simmer and cook for 15 to 45 minutes (the longer you cook, the more flavours will meld).

Drain the bean and add to the pot about 20 minutes before you plan to serve it.

Serve hot with all your favourite fixings!