Combine 25g of dark roast ground coffee with a pinch of fine sea salt and 1 teaspoon of cocoa powder in a bowl. Mix thoroughly.

Boil water and pour 40ml over the coffee mixture. Steep for 1-2 minutes, then add 60ml hot water. Steep an additional 4-5 minutes.

In a chilled bowl, pour 40ml of cold heavy whipping cream and add double the amount of salt used in the coffee. Whip until soft peaks form.

In a tall glass, pour 30ml of sweetened condensed milk. Add the brewed coffee mixture on top.

Add ice cubes and top with whipped salted cream. Dust with cocoa powder to serve.