Line a 9X9 inch baking dish with plastic wrap. Pour the hot coffee into a medium bowl. Whisk in the sugar. Then briskly whisk in 2 packets of unflavored gelatin. Whisk fast to ensure there are no clumps. Pour the coffee gelatin into the prepared pan. Refrigerate for at least 1 hour, or until firm. Then use a wooden skewer to poke holes in the surface of the gelatin. (This will help the two gelatin layers stick together.)
Heat 1 cup of Baileys Irish Cream on the stovetop or in a microwave safe bowl. Heat until it almost simmers, then briskly whisk in 3 packets of unflavored gelatin, making sure there are no clumps. Then whisk the remaining bottle of Baileys into the mixture. Pour the Baileys gelatin over the coffee gelatin. Refrigerate for at least 2 hours, until completely firm.
Gently lift the entire sheet of gelatin out of the pan by the edges of the plastic wrap. Cut the gelatin into 36 squares. You could also use a small 1 - 1 1/2 inch cooker cutter to make round jello shots.
Pipe small dollops of whipped cream on top of each jello shot. Refrigerate until ready to serve.
Although a portion of the Baileys Irish Cream is heated, these do contain a significant amount of alcohol. Serve to guests 21 and older.