Prepare Gefen Parchment Paper in a baking sheet. Melt chocolate in a double boiler and spread out onto parchment paper. Wait three minutes (until the sheen disappears from the chocolate). Using a cookie cutter or the rim of a glass, cut three-centimeter (a bit more than one-inch) circles out of the chocolate.

For the filling, place sugar and water into a small saucepan. Bring to a boil and continue boiling for four minutes. In a mixer, beat egg whites. Leaving the mixer running, slowly pour the sugar syrup into the mixer bowl in a swirling motion.

Fill a piping bag fitted with a half-inch (one-centimeter) round tip with the meringue mixture. Swirl the mixture onto the chocolate circles. Freeze for one hour.

For the coating, melt chocolate and oil in a double boiler. Place the frozen Crembos on a rack over a large pan and pour melted chocolate on top of each one. (The extra chocolate will drip into the pan underneath.) Keep frozen until serving.