Step 1In a heavy saucepan, combine the cacao nibs, water and sugar. Bring the mixture to a boil, then remove from heat and set aside until cooled. Meanwhile, heat an oven to 250 degrees. Strain the cooled nibs, discarding the liquid, and spread out on a parchment-lined baking sheet. Bake until the cacao nibs are dry and toasted, about 40 minutes. Season with a pinch of salt, or to taste, and set aside to cool.
Step 1In a blender (or in a large bowl using an immersion blender), blend together the milk, coconut puree and sugar.
Step 2Pour the mixture into the popsicle molds, followed by a heaping teaspoon, or to taste, of the cacao nibs. Place the lid over the molds and fit each with a wooden stick. Freeze until solid, preferably overnight. Unmold the popsicles and freeze again for at least 2 hours.
Step 3While the paletas are freezing, combine the coconut flakes and powdered sugar in the bowl of a food processor and pulse to form coconut sugar. Set aside.
Step 4Dip each frozen popsicle into cream twice, and cover with coconut sugar. Freeze again until ready to serve.