For crust, in a large mixing bowl stir together flour, powdered sugar, cocoa powder, and baking soda. With a pastry blender or fork, cut in butter until crumbly; press flour mixture into bottom of a 13x9x2-inch baking pan. Bake in a 350 degree F. oven for 15 minutes.
Meanwhile, dissolve instant coffee crystals in hot water; set aside. In a large mixing bowl beat cream cheese with an electric mixer until fluffy. Gradually beat in the sweetened condensed milk. Add the coffee mixture and eggs; beat until thoroughly combined. Pour over the hot baked crust. Bake in the 350 degree F. oven for 20 minutes or until set. Cool on a wire rack. Cover and keep refrigerated. To serve, cut into bars and drizzle with chocolate syrup, if desired. Makes 32 cookies.