Preheat the oven to 350°F (175°C). Grease and line a loaf pan with parchment paper.

In a mixing bowl, combine the coconut flour, maple syrup, and room-temperature coconut oil. Stir until a cohesive dough forms, using your hands if necessary.

Press the dough evenly into the prepared pan. Bake for 9–11 minutes, or until the edges begin to brown. Remove from the oven and allow the shortbread to cool completely.

In a separate bowl, combine the melted cashew butter, melted coconut oil, maple syrup, and vanilla extract. Mix until fully smooth.

Once the shortbread has cooled entirely, pour the caramel mixture over the shortbread and spread evenly. Transfer the pan to the freezer and allow the caramel layer to firm before adding the chocolate coating.

Melt the dark chocolate chips and coconut oil together, either in a microwave-safe bowl or using a double boiler. Stir until smooth and fully melted.

Pour approximately half of the melted chocolate over the set caramel layer. Return the pan to the freezer until this layer becomes firm.

Remove the pan from the freezer and slice the layered mixture into eight bars.

Re-melt the remaining chocolate coating if necessary. Dip each bar into the melted chocolate to fully coat, then transfer the coated bars to a cooling rack set over a parchment-lined baking sheet.

Return the bars to the refrigerator or freezer to allow the chocolate to completely set. Drizzle any remaining chocolate over the bars if desired, and finish with a sprinkle of sea salt.