Preheat the oven to 325 F and place the rack in the middle of the oven. Lightly grease a 9 x 13 baking dish.
Sift the flour into a mixing bowl and set aside.
Separate the eggs into yolks and whites. Add the sugar to the yolks and beat with the paddle attachment on high until they are pale yellow, about 5 minutes.
In a separate bowl, whisk the egg whites until medium peaks form, about 1 to 2 minutes, on high.
Fold the whites into the yolk mixture, then gently fold the flour into the eggs.
Pour the batter into the prepared baking dish and bake until the cake is golden and pulls away from the edges slightly, about 20 to 25 minutes.
While the cake is in the oven, whisk together the Coconut Tres Leches ingredients.
Once the cake is done, transfer the pan to a wire rack to speed up the cooling process. Poke many holes in it using chopsticks, a toothpick, or a fork. Let cool and rest for 15 minutes.
Pour the milk mix over the cake, then cover and refrigerate for 4 hours.
Just before serving, whip together the remaining coconut cream, powdered sugar, and vanilla extract until soft peaks form. Top the cake with the whipped cream, and enjoy!