1/2 cup cocoa powder
3 cups all-purpose flour
1 teaspoon baking soda
1 teaspoon salt
1 cup (2 sticks) unsalted butter
2 cups packed brown sugar
2 eggs
2 teaspoons vanilla extract
3/4 cup milk
2 (14-ounce) cans sweetened condensed milk
3 cups unsweetened, shredded coconut
1 cup finely chopped, toasted pecans

Heat oven to 350 F. Line 2 large baking sheets with parchment paper.

In a large bowl, sift together the cocoa powder, flour, baking soda and salt. Set aside.

In a second large bowl, use an electric mixer on medium-high to beat together the butter and brown sugar until light and fluffy. Add the eggs, 1 at a time, scraping bowl after each addition. Stir in the vanilla.

Add half of flour mixture, stirring to combine. Add the milk, scraping bowl to ensure even mixing. Add second half of flour mixture, again scraping bowl.

Working in batches, drop dough by tablespoonsful onto prepared baking sheets, leaving 2 inches between each for spreading. Bake in preheated oven for 12 to 15 minutes or until slightly firm to the touch. Allow to cool on baking sheet. Repeat with remaining dough.

Meanwhile, make filling. In a large skillet over medium heat, combine the sweetened condensed milk and coconut. Heat, stirring continuously, until mixture starts to pull away from pan and will hold a line when you drag your spoon through it, 8 to 10 minutes. Allow to cool slightly.

Place the pecans in a shallow bowl or pie pan. Spread a spoonful of coconut mixture onto flat side of 1 cooled cookie. Top with another cookie, flat side down, to form a sandwich. Roll edges of sandwich cookies in chopped pecans.

Store in an airtight container between sheets of waxed paper.

Makes 2 dozen cookies.