1) Line a cookie sheet with waxed paper.
2) Place the sugar, milk, coconut oil and cocoa powder in a heavy saucepan over medium heat. Bring the mixture to a boil while stirring constantly. Boil for about 2 minutes, continue stirring.
3) Remove mixture from heat. Stir in the oatmeal and coconut flakes. Mix well.
4) Drop the mixture by tablespoon onto the waxed paper. Cool for approximately 30 minutes.
5) Store in an airtight container. If the room temperature is unusually warm, keep cookies refrigerated as the coconut oil will become liquid in high temperatures.