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.
Add cream to a sauce pan over medium-high heat and add cocoa powder. Whisk to combine and cook for a few minutes. Add sugar and salt and whisk - cook until warm and bubbly - 5 minutes. Reduce the heat if you see it getting too bubbly.
Remove from heat and add vanilla and Kahlua and whisk to combine. Taste and adjust flavors as needed. You may prefer more Kahlua or vanilla than I did.
Transfer to a clean glass jar or bowl to let cool. Once room temperature, cover and refrigerate. Will keep for a couple weeks. Either reheat in the microwave before serving, or warm in a saucepan of simmering water.
*Nutrition information is a rough estimate. *There seems to be some dispute over whether Kahlua is vegan-friendly or not. Past formulations seemed to be, but on their website Kahlua says its "original" is not vegan-friendly. However, looking at the ingredients it's unclear what's not vegan-friendly about it (no dairy is listed and they don't filter their sugar through bone char). If vegan, proceed with caution and read the ingredients depending on which Kahlua product you're buying.