01 - In a medium mixing bowl, combine the instant coffee granules, granulated sugar, and hot water.
02 - Using a hand whisk, electric mixer, or milk frother, vigorously whisk the mixture for 2 to 4 minutes until it becomes light, frothy, and forms soft peaks.
03 - Fill two glasses with ice cubes if desired, then pour in the cold milk.
04 - Gently spoon the whipped coffee over the milk, swirling for a layered effect. Serve immediately and stir the whipped coffee into the milk before drinking.