In a small saucepan, combine the water, sugar and cocoa powder. Bring to a boil on low heat until the sugar and cocoa have dissolved. Set aside to cool.<br></br>

Once cooled, stir in the coconut milk and vanilla extract until well combined. Pour the mixture carefully into a ziploc bag (use two bags if needed), seal and place flat in the freezer for 6 to 8 hours or until completely hardened.<br></br>

Break this frozen mass into pieces with your fingers and add them to the bowl of a food processor fitted with a sharp metal blade. Pulse for a few minutes until completely smooth and creamy, the amount of time will vary from machine to machine. I don't know if a blender will work as well but you can try if needed.<br></br>

Pour this mixture into a metal tin (I used my loaf pan) and freeze overnight. Scoop and serve!!