In a medium saucepan, whisk together the heavy cream, almond milk, and cocoa powder until smooth. Heat the mixture over medium heat, stirring frequently, until it's warm but not boiling.
In a separate bowl, whisk the egg yolks. Slowly pour about a cup of the warm cream mixture into the egg yolks while whisking constantly to temper the eggs.
Pour the tempered yolks back into the saucepan with the remaining cream. Add the MCT oil, powdered gelatin, allulose (or erythritol), vanilla extract, and salt. Cook over medium-low heat, stirring constantly until the mixture thickens, about 5-7 minutes.
Remove the saucepan from heat and allow the custard to cool to room temperature. Then transfer it to the refrigerator to chill for at least 2 hours.
Pour the chilled mixture into your ice cream maker and churn according to the manufacturer’s instructions for about 20-30 minutes.
Transfer the churned ice cream to an airtight container and freeze for at least 4 hours or until firm.