1. Preheat oven to 350 degrees F. Spray donut pan with cooking spray.
2. In a large bowl, sift together flour, sugar, baking powder, and salt. In a small bowl, whisk together the eggs, Kahlúa, and oil. Stir the milk/Kahlúa mixture into the flour mixture until combined.
3. Fill a pastry bag with batter. Cut off a small portion of the tip and dispense batter into donut pans at least 3/4 of the way full (or slightly more). Bake for 15 minutes, or until browned. Turn the donuts onto a cooling rack and allow to cool completely.

For glaze

1. In a small bowl, whisk together powdered sugar and cocoa powder. Whisk in milk and Kahlúa until smooth.
2. Dip tops of donuts into the glaze, allowing excess to drip off. Return to cooling rack to allow glaze to set.