HEAT oven to 350°F.
UNFOLD 1 pastry sheet; cut into 12 hearts with 2-inch cookie cutter. Place, 2 inches apart, on baking sheet. Repeat on second baking sheet with remaining pastry sheet.
BAKE 20 min. or until golden brown. Cool 1 min. on baking sheets. Remove to wire racks; cool completely.
MEANWHILE, beat pudding mix, half-and-half and extract with whisk 2 min. Refrigerate until ready to use.
MELT chocolate as directed on package. Split pastry hearts horizontally in half; fill with pudding mixture, adding about 1 Tbsp. to each. Mix sugar and hot water until blended; spread on tops of hearts. Let stand until almost set. Drizzle with chocolate; swirl gently with toothpick.