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To assemble the palmiers: Remove the puff pastry from the refrigerator and leave it at room temperature to soften until it’s pliable but cool, about 10 to 15 minutes.
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Dust a large work surface with about two-thirds (66g) of the sugar. Unwrap the puff pastry and place it on the sugared surface.
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Dust the top of the dough with the remaining sugar and roll it into a 12" square. Trim any ragged edges with a bench knife or chef’s knife.
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Fold the top and bottom edges 1 1/2” in toward the center of the dough. Repeat folding the top and bottom edges in so that they meet in the center. Fold the top edge down to meet the bottom edge. You should have eight layers of pastry.
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Wrap the pastry and refrigerate for 20 minutes.
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Preheat the oven to 450°F with one rack in the top third, one in the bottom third. Line two baking sheets with parchment.
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Remove the pastry from the refrigerator and place it on a cutting board. With a sharp knife, slice the palmiers 3/8” wide.
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Place the palmiers cut side up on the baking sheets, spacing them 2” apart.
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To bake the palmiers: Bake the palmiers for 6 to 8 minutes, until the sugar on the bottom has begun to brown.
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Remove them from the oven and turn the palmiers over with a spatula or fork. Return to the oven, rotating the pans: Turn each pan 180°, so the front is now in the back; and the pan that was on the top rack should go to the bottom, and vice versa.
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Bake the palmiers for an additional 5 to 7 minutes, until the sugar is lightly browned on the second side. Watch closely: these go from golden brown to scorched very quickly.
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Remove the palmiers from the oven and transfer them to a rack to cool while you temper the chocolate. They'll crisp up as they cool.
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To temper the chocolate: Put 1 cup (170g) of the chocolate into the bowl of a double boiler set over medium heat and melt it about halfway, stirring it with a heatproof spatula and taking its temperature regularly; it shouldn’t go above 122°F.
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Remove the bowl from the heat and continue to stir the chocolate. Add a tablespoon of the remaining 1/2 cup (85g) chopped chocolate to the melted chocolate and continue to stir until the chocolate is melted. Continue adding the remaining chocolate, little by little, until the melted chocolate is between 86°F and 90°F.
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To dip the palmiers: Pick up one palmier and dip it halfway into the tempered chocolate. Tap the palmier gently on the side of the bowl to remove excess melted chocolate and place the dipped palmier on a cooling rack.
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Continue this process until all the palmiers have been dipped in the chocolate.
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Let the chocolate set completely before serving the palmiers.
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Storage information: Store palmiers, well wrapped, at room temperature for several days; freeze (undipped) palmiers for longer storage.
