Place the dates in a bowl and soak it with warm water for a couple minutes (you don't need to do this, but it makes much easier to process them).
Process the dates with the coconut milk and cocoa powder until it's uniform and it reaches a mousse texture.
I don't believe in strict recipes so if you want to modify it, add only half of the liquid and keep adding until it reaches the desired texture. You can also add more cocoa powder if you like a more bitter flavor.