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Line a 12-hole cupcake tin with paper or silicone cases. Melt the dark and milk chocolate together for 1-2 mins in the microwave. Divide the digestive biscuits between the cases and put the banana chips in each. Pour enough melted chocolate into the cases to cover the biscuits, reserving the rest. Transfer the tin to the freezer to chill for 15 mins.
Stir the dulce de leche to loosen it, then spoon or pipe a small dot into the centre of each cup. Pour over the reserved chocolate so the filling is covered, then decorate with chocolate curls, gold sprinkles or edible gold leaf, if you like. Put in the fridge to chill for 2 hrs, then remove the cases and pack into gift boxes. Will keep in the fridge for three days.