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1
Preheat oven to 300F.
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2
Butter six 3/4-cup custard cups (3 1/2 by 2 1/2inches) or a 1-quart shallow baking dish and coat with sugar, knocking out excess sugar.
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3
In a baking pan spread coconut evenly and toast until pale golden, 18 to 20 minutes.
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4
Cool coconut in pan on a rack.
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5
Toasted coconut may be made 2 days ahead and kept in an airtight container at room temperature.
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6
In a saucepan melt butter over moderately low heat and whisk in flour.
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7
Cook roux, stirring, 3 minutes and whisk in coconut milk.
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8
Bring mixture to a boil, whisking constantly, and simmer, whisking occasionally, 3 minutes.
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9
Remove pan from heat and whisk in lemon juice, coconut extract, vanilla, and 2 tablespoons sugar.
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10
Transfer mixture to a large bowl and cool mixture, its surface covered with a buttered round of wax paper.
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11
Chill coconut mixture until cold, at least 2 hours, and up to 2 days.
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12
Preheat oven to 350F.
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13
With a wooden spoon beat coconut mixture to loosen.
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14
In a large bowl with an electric mixer beat whites with cream of tartar and a pinch salt until they just hold soft peaks.
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15
Gradually add remaining 4 tablespoons sugar, beating until whites just hold stiff peaks.
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16
Stir one fourth whites into coconut mixture to lighten and fold in remaining whites and three fourths toasted coconut gently but thoroughly.
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17
Pour souffle mixture into custard cups or baking dish and sprinkle with remaining toasted coconut.
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18
Run tip of a knife around edges of souffles to aid rising.
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19
Bake souffles in lower third of oven until puffed and golden brown, 18 to 20 minutes if using custard cups or 20 to 25 minutes if using baking dish.
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20
Chop chocolate.
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21
In a double boiler or a metal bowl set over a saucepan of barely simmering water melt chocolate, stirring until smooth.
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22
Remove top of double boiler or bowl from heat and stir in cream until combined well.
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23
Chocolate sauce keeps, covered and chilled, 1 week.
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24
Top souffles with sauce and serve immediately.
