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Freeze medium mixer bowl and beaters for 10 minutes.
Remove chilled coconut milk from refrigerator without shaking or tipping can. Carefully spoon out solid, waxy layer that has formed and place in chilled mixer bowl. (Save liquid for other use, such as smoothies.)
Beat coconut cream with hand mixer on medium-high speed for 2 to 4 minutes or until light and fluffy. Add baking cocoa, sugar and vanilla extract; beat for an additional 1 to 2 minutes.
Serve immediately or transfer to airtight container and refrigerate until ready to serve. If cream becomes too firm it can be re-whipped.