Dissolve espresso powder and sugar in boiling water and allow to cool.
In the meantime, whip the cream until stiff. Fill up the espresso with the milk and pour into glasses. Let about half of the chocolate sauce run down the inside of the glasses with a small spoon, so that a striped pattern is created.
Pour the cream into a piping bag with a large star nozzle. Sprinkle the icing on the milk coffee and pull the rest of the chocolate sauce over the cream in strips.