How does grinding cocoa nibs produce chocolate liquor?

To produce chocolate liquor, cocoa beans undergo a series of preparatory steps, including cleaning, roasting, and winnowing to isolate the cocoa nibs. The transformation into chocolate liquor—also known as cocoa mass—occurs during the grinding process.1

As the nibs are ground, the mechanical action breaks down their cell walls. This process releases the fat contained within the nibs, known as cocoa butter. The resulting mixture is a thick, smooth paste that consists of both cocoa solids and cocoa butter.21