Knead until you obtain a smooth dough. Add the water gradually. Wrap well and put in the refrigerator for 3 hours at 5°C.
Spread at 2/3 of the rolled out dough. Fold the dough in 3. Twice-fold in 3 times and leave to rest for 2 hours in the refrigerator at 5°C. Fold once more in 3 parts. Sprinkle 1/3 of the dough with the nibs. Roll out at 3 mm. Cut into stripes of 1.5 x 15 cm. Keep cool at 5°C. Put very thin bacon on the stripes.
Leave to rise in the proofer. Deep-fry the dough in grapeseed oil for 4 minutes at 190°C.