It stated a friend of the brothers, who could not be named due to privacy issues, entered the water with John when things began to go wrong. Paul had run out into the water in an attempt to save the pair, but became caught in the rip too.
"Initially the friends were separated in the surf, but they ended up near to each other, and in serious trouble," the report read.
A man who was surfing around 30m away from the three friends had heard the shouting and had initially thought they were body surfing and fooling around with one another.
"However, as the yelling became more intense and distressed he looked back, and noted that they were in trouble, and one was face down in the water," Nagara wrote.
The surfer, who's identity was also protected due to his "close and undoubtedly traumatic" involvement in the incident that led to the brothers' death, paddled towards the men, intending to help.
"When he reached them he saw that two of the three were face down and apparently unresponsive."
John and the pair's friend were fairly close together, around 75m from shore, while Paul was a further 10m out to sea.
Nagara said the friend rushed to reach Paul, thinking that the friend was in a position to help John. He paddled out and flipped him over in the water, then managed to get Paul's head and shoulders onto his surfboard.
However, he soon realised all three of the men were in trouble. He tried to kick back to shore while yelling for help, and other nearby surfers began coming out to assist.
"He had made it to what he thought was 10 or 20m back to shore when a solid wave broke over them," Nagara wrote.
"He knew it was going to happen so he had turned and braced himself into the wave, holding onto Paul as he did so. He recalled it wasn't a really powerful wave, but Paul slipped out of his grasp."
The friend recalled Paul sunk and disappeared. He had described the water as being "churned up and sandy" while he frantically paddled around trying to find him. He didn't see Paul again, and thought he had sunk to the bottom.
Meanwhile, on the shoreline the friend, who survived the incident, was being assisted to shore by another surfer.
The brothers were reported to be missing and presumed drowned.
Paul's body was dragged from the surf a short time later, pulseless and unresponsive. Nagara reported resuscitation efforts were made but were unsuccessful.
Three days later, John's body was found at Wainui Beach, several kilometres south from where he disappeared.
Coroner Nagara said with all evidence considered, she was satisfied Paul and John died as the result of a tragic accident.
"Their deaths were witnessed, and it is clear that there were no suspicious circumstances."
She also noted it appeared the trio didn't know what to do in a rip, and had panicked to find themselves so far from shore among breaking surf.
The efforts of bystanders and surfers who stepped in to help should be acknowledged, Nagara said, as their actions ensured the third man did not perish with his friends.
Shortly after the double drowning the brothers' father said the family were "very proud" of Paul for trying to save his younger brother.
"He loved his younger brother dearly," he said.
Wakelin said "My wife Lynell and I, and our family, are absolutely, totally devastated at the loss of our boys."
