Combine Nestlé® Sweetened Condensed Milk, butter, Nestlé® Cream, water, sugar, eggs, vanilla and lemon zest in a mixing bowl and mix until well combined; add flour to the mixture by batches and mix until the mixture smoothens.
Place the mixture in a large saucepan, whisk constantly over medium heat until it boils. Simmer for 1 minute or until mixture thickens then remove from heat.
In a large baking dish; make layers in sequence of cream mixture, biscuits and cacao powder, repeat to end with cream mixture on top.
Sprinkle ground pistachio and coconut on top and place in a preheated oven at 180°C for 5 minutes. Remove from oven and let it cool to room temperature then place in fridge, slice and serve.