Preheat your oven to 425 degrees F.
In a food processor, whirl together the coconut, almonds, a bit of lime zest, black pepper and cayenne pepper for about 10 – 15 seconds. Pour in a dish and set aside.
In a baking dish, whisk together the light coconut milk and lime juice. Set aside.
In a third baking dish (preferably a 9 x 13 or so), spray with the cooking spray.
Take the cod, dry it a bit with paper towel and sprinkle with salt.
Dip the cod filets in the coconut milk mixture, making sure that all sides are covered.
Crust the cod on all sides with the coconut almond mixture and place in the prepared baking dish.
Continue with the rest of the cod and, when the prepared cod filets are ready, lightly spray the tops with a bit of baking spray and bake for about 12 - 15 minutes. The topping should be browned and the fish should be opaque and lightly flake with a fork.