Preheat oven to 375 degrees F. Spray eight 6-oz custard cups with nonstick cooking spray; sprinkle evenly with 2 Tbsp sugar. Combine cocoa, water and coffee in medium bowl; stir until smooth. Melt butter in small saucepan over medium heat. Stir in flour; cook, stirring constantly, for 1 minute. Stir in evaporated milk and 1/2 cup sugar. Cook, whisking frequently, for 2 to 3 minutes or until mixture is slightly thickened. Remove from heat. Add to cocoa mixture; stir until smooth.

 

Beat egg whites and a pinch of salt in small mixer bowl until soft peaks form. Gradually beat in remaining sugar until stiff peaks form. Fold one-fourth of egg whites into chocolate mixture to lighten. Fold in remaining egg whites gently but thoroughly. Pour mixture into prepared cups, filling 3/4 full. Place on baking sheet. Bake for 18 to 20 minutes or until wooden pick inserted in center comes out moist but not wet. Sprinkle with powdered sugar. Serve immediately.