Refrigerate a can of coconut milk overnight. This will separate the coconut cream from the coconut water.
After the coconut has been refrigerated, remove from the refrigerator and be sure to not shake the can.
Open the can and scoop out the thick white coconut cream that has now floated to the top. Set aside the remaining coconut water as you may need to use this later.
Add the coconut cream into a medium sized bowl and beat with an electric mixer or hand whisk until fluffy.
Next, add in the cocoa powder and 2 tablespoon powdered sugar. Whisk until the mixture is thickened and fluffy. Taste the mixture and add the remaining powdered sugar if it does not taste sweet enough.
If the mixture looks too try, add 1 tablespoon of the leftover coconut water and continue whisking. Repeat this step if the mixture continues to look dry instead of light and fluffy. The mixture may seem a little runny but it will continue to thicken in the refrigerator.
Pour the mixture into single serving containers or one medium sized container and refrigerator for at least 1 hour before serving.
Serving suggestion: add raspberries and coconut whipped cream.