3 cups granulated sugar
3/4 cup light corn syrup
3/4 cup water
1/8 teaspoon salt
3 egg whites
1/3 cup semisweet chocolate chips
2 (12 ounce) bags milk chocolate chips

In a large saucepan over medium heat, combine the sugar, corn syrup, water, and salt. Heat, stirring, to boiling, then continue to cook, using a candy thermometer to monitor the temperature.

Beat the egg whites until they are stiff and form peaks. Don't use a plastic bowl for this. When the sugar solution comes to 270 degrees F (soft-crack stage). Remove from the heat and pour the mixture in thin streams into the egg whites, blending completely with a mixer set on low speed. Continue to mix until the candy begins to harden to the consistency of dough. This may take as long as 20 minutes. Add the semisweet chocolate chips. Remember that the candy must already be at the consistency of dough when you add the chocolate; the nougat will thicken no more after the chocolate is added. When the chocolate is thoroughly blended and the nougat has thickened, press it into a greased 9-inch square pan. Refrigerate until firm, about 30 minutes.

With a sharp knife, cut the candy in half down the middle of the pan. Then cut across into 7 segments to create a total of 14 bars. Melt the milk chocolate chips in the microwave for 2 minutes at 50%f power, stirring halfway through the heating time. Melt completely, but be careful not to overheat. Resting a bar on a fork (and using your fingers if needed), dip each bar into the chocolate to coat completely and place on wax paper. Cool until firm at room temperature, 1 to 2 hours.

Yields 14 candy bars.