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heat oven to 375°F. place sheets of foil on countertop for cooling cookies.
for cookies, place brown sugar, shortening, water and vanilla in large bowl. beat at medium speed of electric mixer until well blended. add eggs; beat well.
combine flour, cocoa, salt and baking soda. add to shortening mixture; beat at low speed just until blended. stir in chocolate chips.
drop dough by rounded measuring tablespoonfuls 2 inches apart onto ungreased baking sheet.
bake one baking sheet at a time at 375°F for 7 to 9 minutes or until cookies are set. do not overbake. cool 2 minutes on baking sheet. remove cookies to foil to cool completely.
for topping, combine evaporated milk, granulated sugar, shortening and egg yolks in medium saucepan. stir over medium heat until thickened. remove from heat. stir in vanilla, pecans and coconut. cool completely. frost cookies.
*crisco all-vegetable shortening can be substituted for butter flavor crisco or butter flavor crisco stick.