Crumble up the biscuits using a blender.
Put the sugar in hot water and dissolve it. Pour it over the biscuits, add the powdered cocoa.
Stir all of this well. Prepare the cream as follows. Beat the butter with the powdered sugar, add the coconut flakes to them.
The biscuit dough needs to be thick, forming of the roll is as follows.
Lay out aluminum foil and distribute the mixture over it in a layer about 1/2″ (1 cm) thick.
To do this the easy way, cover the mixture with another sheet of foil and use a rolling pin to roll out the dough.
Then remove the upper sheet of foil and put the coconut filling on.
Using the foil, wrap it into a roll and put in the freezer for about 1 hour.
Cut it using a sharp, wet knife.