Bloom gelatin in 30 ml cold water.
In a bowl, mix milk and cornflour.
In a wide saucepan, dry caramelize the sugar until amber.
Heat espresso and cream together (do not boil). Pour slowly into the caramel and stir.
Add ⅓ of the caramel into the milk-cornflour mixture, mix, then return to pan.
Stir continuously until smooth and thickened slightly.
Add gelatin and stir until melted.
Strain and cool to 27–28°C.
Glazing and Final Presentation
Unmold the frozen entremet and place on a wire rack over a tray.
Pour glaze evenly, starting from edges then the center.
Let excess drip off. Smooth the base if needed.
Transfer to serving plate and refrigerate for 10 hours to defrost.
Decorate with chocolate-covered coffee beans, edible gold leaf, or any garnish you love.