In a medium-sized bowl, whisk the egg yolks with 5 tablespoons of sugar until it becomes a pale cream.
In a saucepan, over medium heat, heat the milk and 2 tablespoons of sugar until the sugar is dissolved and the milk starts to boil. Pour the milk very slowly over the yolk cream, whisking constantly, to temper. Then transfer the yolk/milk mixture back to the saucepan and cook over low heat until 179F degrees or when the cream coats the back of a spoon.
While the yolk cream is cooking, place the bittersweet chocolate in a bowl and melt in the microwave (or double boiler) in 30 second increments, being careful not to burn it.
Once the cream is ready, pour over the chocolate and mix or whisk until smooth. Add the gelatin powder and whisk until incorporated. Reserve.
Using a hand (or stand mixer), beat the cold heavy cream and vanilla extract until soft peak forms.
Add 1/3 of the whipped cream to the chocolate mixture and mix vigorously. Then, delicately fold the remaining 2/3 of whipped cream, being careful not to deflate it. Reserve.