Cut the white bread into thick slices, about 1 inch in thickness.

In a shallow bowl, combine the rum and milk.

Dip each slice of bread into the rum-milk mixture, ensuring they are well-soaked.

Place the soaked bread slices in a single layer on a baking sheet and set aside.

In a small bowl, combine the granulated sugar, raisins, chopped nuts, and ground cinnamon.

Mix well until all the ingredients are evenly distributed.

In a saucepan, melt the unsalted butter over medium heat.

Add the cocoa powder, orange zest, and lemon zest to the melted butter. Stir well until combined.

Take a baking dish and spread a thin layer of the cocoa-butter mixture on the bottom.

Place a layer of the soaked bread slices on top of the cocoa-butter mixture.

Sprinkle a generous amount of the raisin and nut mixture over the bread layer.

Repeat the process, adding another layer of soaked bread slices and the raisin and nut mixture. Continue until all the ingredients are used, ending with a layer of the raisin and nut mixture on top.

Once the layers are assembled, cover the baking dish with plastic wrap and refrigerate for at least 2 hours or overnight.

This resting time allows the flavors to meld together and the bread to absorb the delicious rum and cocoa-butter mixture.

Before serving, remove the Sopa Borracha from the refrigerator and let it sit at room temperature for a few minutes.

Optionally, dust the top of the dish with powdered sugar for added sweetness and visual appeal.

Cut the Sopa Borracha into individual portions and serve chilled.