In a medium saucepan, combine 1 cup of whole milk and 1/2 cup of granulated sugar over low heat. Stir gently for about 5 minutes until the sugar completely dissolves and the mixture is warm but not boiling.

In a small bowl, mix 55g of the warm milk with 2 tablespoons of pandan powder until smooth. Set it aside to let the flavor infuse.

Soak 3 gelatin sheets in a bowl of cold water for about 5 to 10 minutes until softened. Substitute with agar-agar for vegan.

Heat the milk mixture on medium-low until it reaches approximately 50°C (122°F) and then remove from heat.

Add the soaked gelatin sheets to the warm milk mixture, stirring until fully melted. Fold in 1 cup of coconut milk and 1 cup of heavy cream until well blended.

Strain the combined mixture through a fine mesh sieve into molds or serving cups to remove undissolved lumps.

Cover the molds with plastic wrap and refrigerate for at least 4 hours or ideally overnight to set properly.

Once set, carefully remove the panna cotta from the molds and garnish with shredded coconut or fresh pandan leaves before serving.