Can you take a picture of your build, with it wicked and saturated?
The first things that pop in my mind are wicking, wire gauge, and distance to airflow.
With the wick, if you're seeing bubbling in between the coil and wick, inside the coil, you don't have enough wick. If you have too much wick, you will get dry hits, but you will notice that on the sides of the coil, the wick develops a look similar to it having shoulders. They rise up a little. Think of your coil trying to look macho, and flex its arms/tails...
If your wire gauge is too small, rather the surface area of the coil being too small, than you will get harsh hits.
With the airflow, the coil would be too far from the airflow source, but since you immediately coughed, I don't see that being the issue. I bounce back and forth from liking my coils right on top of the airflow, or further away from it.
Also, I'm assuming, but you're using 80%VG? Since I've been yelled at for this here, the generally accepted way to write out the ratio 'round these parts is PG/VG. Several vendors, like fuzion(at least they did when I used them), write out the ratio the opposite way. But hey, we ain't regulated, so you can do what you want, but if you're using 80% PG...I'd cough up a lung taking a 10 Watt hit of that ratio, let alone 40+.
Edit- I'm picturing an intense burning cough, when you describe it as a cough. So I wouldn't think having too much air would be the cause of the problem, but if you aren't use to that sort of vapor production, I suppose it could cause irritation. However, since you've probably been
vaping, I wouldn't suspect that to be the case.