Add cream to a sauce pan over medium-high heat and add cocoa powder. Whisk to combine and cook for a few minutes minutes. Add sugar and salt and whisk - cook until warm and bubbly - 5 minutes. Reduce the heat if you see it getting too bubbly.
Open your unshaken can of coconut milk (refrigerated or not) and use a spoon to scrape off the top layer of thick cream, reserving the watery, liquid portion for smoothies or other uses.