From the Super Mario Wiki, the Mario encyclopedia
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A Lakitu Coin is an item in Puzzle & Dragons: Super Mario Bros. Edition that allows the player to transform certain types of enemies into stronger forms. Lakitu Coins can be obtained by defeating Spiny and Lakitu-type enemies or by winning them in the Lucky ? Blocks game in Toad Houses.
Transforming enemies into stronger forms requires a certain amount of Lakitu Coins. Transforming Spinies into the enemy "Spiny Egg & Lakitu" requires three Lakitu Coins, and can be upgraded even further to the enemy "Double Lakitu" for six more. Bob-ombs can also transform into the enemy "Bob-omb & Lakitu" using four Lakitu Coins.