Back to cocoa powder.... ALL cocoa powder comes from the cocoa bean, which without the shell is called cocoa nib (a.k.a. cacao nib). The first step is grinding of the nib (which again, when you grind something to such small particle size you will create a lot of friction with-that's right-heat!).ure, unsweetened cocoa powder tastes very bitter and rich, which is why it is most often used in sweets and confections. To get cocoa powder from the cacao bean, the nibs are first ground into a strong paste. The fat is removed, and the remaining solids are ground up again into a fine dust: cocoa powder.