In a medium saucepan, melt butter in the boiling water. Add flour, cocoa, sugar and salt while stirring vigorously. Cook until mixture forms a ball that won't separate. Remove from heat and cool for 10 minutes. Add eggs one at a time, beating after each addition until smooth. Drop about 1/4 cup batter for each puff on a greased baking sheet. Space puffs about 3 inches apart. Bake for 25-30 minutes.

Meanwhile, melt chocolate chips in top of a double boiler. In a separate bowl, beat cream cheese and jam until smooth. Beat in melted chocolate then stir in whipped topping.