To prepare coconut cubes add coconut, coconut oil and sweetened condensed milk to a large mixing bowl and mix until well combined. Transfer to a square baking dish lined with baking paper and pat down evenly using the heel of your hand. Chill for 1 hour.
Using a large knife, cut the coconut sheet into small cubes.
Preheat a fan-forced oven to 160C (320F) or 180C (356F) for a conventional oven. Line a cupcake tin with cupcake liners.
In the bowl of a stand mixer fitted with the paddle attachment, add the cocoa powder, plain flour, salt, bicarb soda and sugar. Turn mixer on low speed and allow it to mix for a couple minutes to help everything combine well! (alternatively you may do this by sifting the ingredients together). Add the softened butter there is no butter visible and it’s well incorporated into the dry.
Next, add milk, coconut essence and eggs in a jug and whisk until well combined.
Add wet ingredients to dry ingredients in a slow and steady stream until no dry ingredients are visible. Scrape down the bowl and mix for another 20 seconds.
Fill each paper 3/4 of the way (using an ice cream scoop to transfer the batter into the cupcake liners makes this a quick and easy process otherwise you can use two tablespoons). Bake for 20-25 min or until a toothpick inserted comes out clean. Allow them to cool completely on a wire cooling rack before frosting.
To finish off the cupcakes core the centre and fill with chocolate sauce.
Fit the end of a piping bag with an open star tip and frost a double donut swirl on top as demonstrated. Fill the centre of the frosting with more chocolate sauce and top with coconut cubes to finish.