Preheat oven to 350°F. Line a cupcake pan with paper liners and set aside.
Place 4 ounces BAKER'S GERMAN'S Sweet Chocolate and 1/2 cup water in a large microwaveable bowl. Microwave on HIGH for 1-1/2 to 2 minutes, stirring after 1 minute. Stir until chocolate is completely melted; set aside to cool slightly.
Separate the 4 eggs: place the 4 egg whites in a clean small bowl (for whipping) and place the 4 yolks from those eggs in a separate small bowl (for the batter). Keep the additional 4 egg yolks (listed separately in the ingredients) aside for the filling.
Beat the 4 egg whites with a mixer on high speed until stiff peaks form. Set the whipped whites aside.
In a medium bowl, whisk together 2 cups flour, 1 teaspoon baking soda, and 1/4 teaspoon salt. Set dry mixture aside.
In a large bowl, beat 1 cup softened butter and 2 cups sugar with a mixer until light and fluffy. Add the 4 yolks from the separated eggs, one at a time, beating well after each addition.
Blend the melted chocolate and 1 teaspoon vanilla into the butter-yolk-sugar mixture.
Add the flour mixture alternately with 1 cup buttermilk to the chocolate mixture, beginning and ending with the flour mixture. Beat until just blended after each addition.
Gently fold the whipped egg whites into the batter until well blended.
Spoon the batter into the prepared paper-lined cupcake pan, filling each liner about two-thirds full. Bake 20–25 minutes or until a toothpick inserted in the centers comes out clean and cupcakes spring back when lightly touched.
Remove cupcakes from oven and let cool in the pan for 10 minutes. Transfer cupcakes to a wire cooling rack and allow them to cool completely before frosting.
While cupcakes cool, make the coconut-pecan topping: in a large saucepan, whisk together the separate 4 egg yolks (the additional yolks listed in the ingredients), one 12-oz can evaporated milk, and 1 1/2 teaspoons vanilla until blended.
Add 1 1/2 cups sugar and 3/4 cup butter (or margarine) to the saucepan. Cook over medium heat, stirring constantly, about 12 minutes or until the mixture thickens and turns golden brown. Remove from heat.
Stir in 2 2/3 cups sweetened coconut flakes and 1 1/2 cups chopped PLANTERS Pecans. Mix well and cool the topping to a spreadable consistency.
When cupcakes are completely cool, spread or spoon the cooled coconut-pecan topping onto each cupcake. Allow topping to set slightly before serving.