Bring the water to a boil in a small pot then remove from heat. Mix 2 tablespoons of water with the coffee in a small bowl. Mix 3 tablespoons of water with the gelatin in another small bowl until the gelatin dissolves.
Place the coffee mixture and condensed milk in a blender and blend for about 2 minutes. Add the dissolved gelatin to the blender and blend for 1 more minute.
In a medium bowl, using an electric mixer beat the heavy cream for about 3 minutes. Fold the whipped cream into the coffee mixture.
Using an electric mixer beat the egg whites and sugar in a clean bowl until stiff.
Add half of the egg whites to the mixture, gently folding to incorporate them. Don't overwork the mixture. Add the rest of the whites and fold the mixtures together.
Spoon the mixture into individual serving glasses or bowls and refrigerate for about 5 hours or overnight. Serve with whipped cream and grated chocolate on top.