Cook the pecans and syrup in a skillet over medium heat until the syrup bubbles and then cooks-off, or disappears altogether.
Whisk the cocoa, sugar, salt and cayenne pepper in a medium bowl.
Toss the warm pecans in the cocoa mixture until covered then place them in a sieve, to knock off the excess cocoa/sugar and place on a parchment-lined baking sheet until cool.