Preheat oven to 425°F Line 2 baking sheets with parchment paper.
PASTRY: Heat water, shortening and salt over high heat to a boil; remove from heat. Add flour and stir vigorously. Reduce to medium heat. Cook, stirring briskly for about 1 minute or until mixture comes away from the sides of the pot in a smooth ball; transfer to a mixing bowl.
Mix dough on low for 1 minute to cool slightly. Beat in eggs, one at a time, until dough is shiny and smooth.
Drop level tablespoons of dough onto prepared sheets. Bake, one sheet at a time, for 25 minutes or until golden and puffed. (do not open oven during baking). Transfer puffs to a wire rack to cool completely 30-40 minutes.
CHOCOLATE SAUCE: Blend sweetened condensed milk, chocolate chips and coffee over medium heat; cook stirring until melted and glossy. Cool to room temperature. Reserve.
Poke a hole in the bottom of each cream puff or slice in half. Insert nozzle of whipped cream canister or tip of piping bag to fill each puff. Drizzle with chocolate sauce and sprinkle with icing sugar, just before serving.
TIP: Reserve any leftover chocolate sauce in the refrigerator for up to one week.