Place chocolate in medium-size bowl. In small bowl, whisk 3 tablespoons sugar and yolks until smooth.
In small bowl, sprinkle gelatin over 1/4 cup milk. Let soften, 5 minutes.
In nonreactive 3-quart heavy-bottomed saucepan, heat remaining milk, cream and remaining sugar over medium-high heat until bubbles appear around edge of pan. Whisk a third of hot-cream mixture into yolk mixture. Stir yolk mixture and softened gelatin into milk mixture in saucepan. Heat over medium heat, stirring constantly with heat-resistant rubber spatula, until mixture reaches 175°F on instant-read thermometer and is thick enough to coat back of a spoon, about 12 minutes; do not let boil. Remove from heat.
Pour hot yolk mixture over chocolate in 2 or 3 additions, whisking to incorporate chocolate after each addition until smooth. Chocolate cream should be thick, shiny and smooth. Whisk in Grand Marnier. Place plastic wrap directly on surface. Refrigerate until set, about 4 hours. (Chocolate cream can be refrigerated, tightly covered, for up to 3 days.)
Heat oven to 375°F. In medium-size bowl, whisk eggs, sugar and butter until combined. Stir in coconut. Line 2 large baking sheets with nonstick foil or regular foil coated with nonstick cooking spray. Trace six 4-inch circles onto foil on each sheet, 2 inches apart. Spoon 1 level tablespoon batter into each circle. Using small offset metal spatula, spread batter into 4-inch circles.
Bake in 375°F oven until light golden brown, 11 to 13 minutes. Let cool on baking sheet 2 minutes. Remove tuiles to wire rack.
Repeat to make a total of 30 tuiles.
For each serving, place 1 tuile in center of a plate. Dip large spoon in hot water and roll it through chocolate cream to form quenelle or egg-shaped scoop of chocolate cream (about 1/4 cup). Place chocolate cream in center of tuile. Top with second tuile and another quenelle of chocolate cream. Top with third tuile. If desired, garnish with cherries and shaved coconut. Repeat for desired number of servings. Serve immediately.