Wash and rinse the millet. Bring it to a boil with the coconut milk and water. The millet will need to boil for abou 20 minutes. It's important that all the liquid has evaporated once the millet is done, so you can also add the milk and water a little bit at the time until the millet is cooked and has absorbed all liquids.
Blend or mix your millet to a smooth mass. Add the amount of xylitol you like to sweeten your cake. You can add some, blend, and taste to see if it's sweet enough. In my experience, when the cake is ready the sweetness will usually come out more than during the blending so make sure not to add too much. It can be nice to blend some of the coconut flakes as well for texture.
Pour your millet blend onto the base (you shouldn't actually be able to pour it straight out but will have to use your spatula to remove it from your blender) and sprinkle the coconut flakes on top.
Leave in the fridge for an hour or two to cool down and stiffen. The second day it will taste even better.