CAKE
Heat oven to 350°F. Spray two 8-inch round pans, or coat with butter and flour , and lined with parchment paper.
Sift Mix cake mix in large bowl. Add coconut milk, coconut oil, and egg whites (in other words, all ingredients) and mix together.
Divide cake batter into evenly between 2 8-inch pans that have been greased and floured. Each pan should be filled to slightly higher than 1/2 to ensure that the cake does not overflow as it bakes.
Bake approximately 29 minutes at 350°F or until you can put a toothpick in the center, and it comes out clean.
Cool completely.
Frosting
Combine and cream together powdered sugar, coconut extract, butter and coconut milk.
ASSEMBLE CAKE
Place 1 8-inch round cake on a cake board (this will make it easier to move cake to the freezer. If you are not freezing it, you can skip this step). Frost the top of the layer and place the next cake round on top. Frost the top of that round and place the final round on top.
Frost the top and sides of the cake.
Press coconut into sides and onto top of cake.