The aroma properties of cocoa nibs obtained by applying a novel postharvest treatment were investigated using methods of the molecular sensory science approach, i.e., solvent extraction and solvent-assisted flavor evaporation, aroma extract dilution analysis (AEDA), stable isotope dilution analysis, calculation of odor activity values (OAVs), and orthonasal sensory evaluation; those properties were then compared to the unfermented and dried raw material and a traditionally fermented sample of the same harvest. For the treatment, unfermented and dried cocoa nibs were, first, rehydrated with lactic acid and ethanol solution to adjust the pH value to 5.1 and, second, incubated under aerobic conditions for 72 h at 45 °C and subsequently dried. This treatment was used to induce enzymatic reactions within the cotyledon matrix, which also occur inside the bean during microbial fermentation of the surrounding fruit pulp. The results of the AEDA showed that many of the key aroma compounds found in fermented and dried cocoa increased during the incubation treatment. Especially some "fruity" esters were found with an equal or even higher flavor dilution (FD) factor in the incubated sample compared to the fermented sample, whereas the fermented sample showed high FD factors for "pungent, sour" and "sweaty" acids, such as acetic acid and 2- and 3-methylbutanoic acids. The quantitative data and calculated OAVs for the samples supported the findings of the AEDA, underlining the potential of this approach as a controllable and reproducible alternative postharvest treatment.