Slice bacon strips into thirds. Put brown sugar in a shallow dish. Coat each piece of bacon on both sides with brown sugar, twist, and place into a flat roasting pan or similar. Bake at 375 until the bacon strips are crispy. You may want to turn them halfway through, and you may need to remove some strips earlier than others so that they don't burn.
Drain bacon and refrigerate.
Melt bittersweet chocolate over a double boiler. Spoon chocolate over each strip of bacon, leaving one end bare to provide a handle. Place on waxed paper, and refrigerate until chocolate has hardened.