Preheat oven to 350°F.
In a large bowl, add cocoa powder.
Heat coffee and pour over cocoa powder, whisking to combine. While the mixture is warm, add butter to melt.
Next add your eggs, sour cream, coffee extract, heavy cream, and sugar. Whisk to combine.
Lastly, add your flour, salt, and baking powder and combine with a spatula.
Lightly grease or spray a donut pan. Pour batter into each donut mold into 3/4 full.
Book for 13 - 15 minutes until cake springs back.
Let donuts cool completely and remove from the pan. Transfer to freezer to chill for 30 minutes.
In a heatproof bowl, melt dark chocolate until thin and glossy.
One at a time, take chilled donuts and swirl to coat in chocolate. Use a chop stick to keep your fingers clean.
Transfer donuts to a parchment-lined baking sheet and top with sea salt or other toppings.
Place in freezer to set for at least 30 minutes. Serve cold.