Preheat oven to 350 Deg. F. Prepare three 8x2 or 8x3 round cake pans with butter, parchment paper circles, butter the parchment and then sprinkle with flour, tapping out excess. (8x3 is preferred)
In a large bowl combine the flour, coconut, baking powder and salt. Set aside
In a bowl of a stand mixer or large bowl with a hand mixer cream the butter and sugar together. Add in the whole eggs one at a time, mixing well in-between each addition. In a separate bowl combine the egg whites, the coconut milk, the melted and cooled chocolate and the extracts.
Add the egg white mixture to the butter mixture and mix well. Then add in the flour mixture and mix until just combined. Divide the batter evenly amongst the prepared cake pans and bake for 25-30 min or until a toothpick inserted into the middle comes out clean. Cool in pans for 10 minutes then carefully invert onto a cooling rack, using a knife around the edges to loosen before inverting, and cool completely before frosting. Once cool use a large serrated knife to level the tops of the cakes.