Preheat the oven to 200°C (400°F). Line a baking sheet with parchment paper.

In a saucepan, heat water and butter until boiling. Remove from heat and add flour, stirring until it forms a dough.

Let the dough cool slightly, then add eggs one at a time, mixing thoroughly after each addition.

Spoon or pipe small rounds of dough onto the baking sheet. Bake for 20 minutes or until golden brown. Let cool.

Whip heavy cream, powdered sugar, and vanilla extract until stiff peaks form. Fill each choux pastry with the whipped cream using a piping bag or by slicing them open.

Heat heavy cream and pour over chocolate chips. Let sit for 1 minute, then stir until smooth. Drizzle the chocolate sauce over the filled profiteroles.

Serve immediately or chill for a cool dessert.