Preheat oven to 400°F.
In a small bowl combine the sweetened condensed milk with the 1 cup of coconut. Set aside.
In another small bowl, combine the cocoa, flour, salt and baking powder. Set aside.
In a large bowl, combine the sugar, egg, milk and vegetable oil.
Add the dry ingredients to the wet ingredients and stir until moistened. Be careful not to over stir or the gluten in the flour can form elastic gluten strands which will result in a more dense, chewy texture.
Ensure that your muffin pan is greased or muffin liners are inserted for 9 muffins if you are making standard sized muffins.
Spoon enough batter to cover the bottom of each muffin.
Place a tablespoonful of the coconut mixture in each muffin cup.
Top each muffin with the remaining batter.
If desired, sprinkle some coconut on each uncooked muffin.
Bake for 20 to 22 minutes.
Let muffins cool a bit and enjoy.