Drain the water chestnuts and mix with the syrup in a bowl. They should just be covered with the syrup. Let it steep for 10 minutes and drain the chestnuts on a sieve.
Spread the tapioca flour evenly on a flat plate and mix the starch in portions with the chestnuts. Strip off any excess starch and set the chestnuts aside.
Heat the water in a wok or saucepan, add the chestnuts to the water, simmer until they rise slightly.
Dip / quench in cold water in portions on a sieve and allow to drain.
Bring 750 ml of water with the sugar to the boil in a saucepan, reduce the heat and simmer until syrupy while stirring.
Put the coconut cream and salt in a separate saucepan, heat, simmer briefly, remove from heat and allow to cool.
Put the boiled water chestnuts in small bowls, pour in the syrup, the coarsely crushed ice and coconut cream, serve immediately and enjoy.