Mix bread flour, sugar, baking powder, salt, and coconut milk to make the batter.
Pour the batter into a pan and bake in a preheated oven at 180°C for 25 minutes.
Make the chocolate sauce with cocoa powder, sugar, and coconut milk.
Let the baked cake cool, then cut it into the desired size.
Dip the cake pieces in chocolate sauce and roll them in coconut flour.