Preheat oven to 425°F / 220°C / Gas Mark 7

Unroll the pastry and roll out on a lightly floured surface to form a rectangle (13 x 10 inches). Cut the pastry into 24 rectangles (3 1/4 x 1 3/4 inches).

Place the rectangles on lightly oiled baking trays and bake in the preheated oven for 10-12 minutes or until golden. Transfer to a wire rack and allow to cool.

Place the cream in a bowl and whip until fairly thick, then stir in the coffee essence and icing sugar. Spread the cream mixture over 16 pastry rectangles. Stack 2 cream topped rectangles on top of each other then place a plain one on top. Press down slightly.

Place the granulated sugar and water in a pan. Stir over a moderate heat until the sugar dissolves. Leave to boil and caramelize for 1-2 minutes, without stirring, until golden. Spoon half over the 8 pastry tops, to run down the sides of the pastry.

Dip 2 forks in remaining syrup and stretch threads of sugar between them. As the threads are formed, arrange on top of the Mille Feuille.