In a medium saucepan, combine whole milk and granulated sugar, then heat gently over low to medium heat until the sugar is dissolved.

In a small bowl, mix 55g of the heated milk with pandan powder until smooth, then return to the saucepan.

Soak gelatin sheets in cold water for 5-10 minutes.

Heat the milk mixture to around 50°C (122°F), then remove from heat.

Add soaked gelatin sheets to the warm milk mixture and stir until dissolved. Then stir in coconut milk and heavy cream.

Strain the mixture through a fine mesh sieve into a clean bowl.

Pour the strained mixture into molds, cover, and refrigerate for at least 4 hours until set.

Unmold the panna cotta and garnish with shredded coconut or pandan leaves before serving.