In the bowl of stand mixer fitted with whisk attachment OR using a hand mixer with whip blades attached, mix instant coffee or espresso, sugar and hot water. Whip on high until the mixture will hold a stiff peak
Add ice cubes to a glass. Pour milk over ice cubes.
Pipe or spoon Dalgona fluff over the iced milk.
Sprinkle cinnamon, extra instant coffee or a tiny pinch of cayenne over the top if you'd like.