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, whip the mixture vigorously for 2 to 3 minutes until it becomes thick, pale in color, and forms soft peaks.
03 - Fill two glasses with ice cubes if desired for a chilled presentation.
04 - Pour 1/2 cup of cold milk into each glass.
05 - Spoon the whipped coffee mixture evenly over the milk in each glass.
06 - Swirl gently for a marbled effect, or stir completely before drinking, according to preference.