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1
Adjust oven racks to upper middle and lower middle positions and preheat oven to 350u00b0F. Spray three 9-inch round baking pans with baking spray. Line bottoms of pans with parchment paper rounds and once again spray with baking spray.
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2
Whisk flour, baking powder, salt, and baking soda together in medium bowl; set aside. Beat butter, granulated sugar, and coconut sugar on medium speed until light and fluffy, 2 to 3 minutes. Add cream of coconut and beat to combine, about 1 minute. Add eggs, one at a time, beating until each egg is fully incorporated into batter prior to adding the following one.
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3
Reduce speed to low and add flour mixture in three batches, alternating with buttermilk, scraping bottom and sides of bowl with rubber spatula as needed. Add vanilla and beat just to combine, about 5 seconds. Fold in coconut.
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4
Divide batter equally among prepared pans. Place two cake pans side by side on top rack and third cake pan on bottom rack. Bake until cake tester inserted in center of cakes comes out clean, 20 to 25 minutes, alternating and rotating cake pans' positions halfway through baking.
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5
Transfer cakes to cooling racks and cool in pans 10 minutes. Turn cakes directly onto cooling racks and cool completely, about 1 hour. Once cooled, with a serrated knife, trim off any excess, ragged pieces of cake tops. Cut each cake in half to create 6 layers.
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6
Combine espresso powder and boiling water in small bowl. Stir in sweetened condensed milk; reserve.
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7
Beat cream cheese, confectioners' sugar, and salt on low speed until combined, about 20 seconds. Increase speed to medium and beat until fluffy, about 2 minutes.
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8
Add sweetened condensed milk/espresso mixture and beat to combine, about 30 seconds. Reduce speed to low, add cream and vanilla, and beat to combine. Return speed to medium and beat until cream forms soft peaks, about 2 minutes.
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9
Place one cake layer on cake stand or serving plate. Spread layer with about 1 cup whipped cream, then top with second cake layer and additional 1 cup whipped cream. Repeat procedure with remaining cake layers and cream. Sprinkle top with optional cocoa nibs. Chill cake 1 hour prior to serving. Store leftovers in refrigerator.
