To make the base. Process the nuts in a food processor or blender until they resemble fine crumbs. Next, add the cacao powder and process until well combined. Then, add the dates and process until a sticky dough is formed. Spoon mixture into a 24 mini muffin pan and press down with the back of a teaspoon. Place in the freezer while you make the next layer.
To make the coconut layer.Aadd the melted coconut oil and coconut milk to a medium size bowl and whisk to combine well (you want to make sure that there is no separation between the oil and milk). Next, add the maple syrup, vanilla extract and sea salt and mix well. Then, add the shredded coconut and mix until well combined. Add to the bases and smooth over with the back of a teaspoon and place into the freezer while you make the step.
To make the chocolate layer. Melt the coconut oil in saucepan on low heat. Once melted, add the maple syrup, whisking briskly until well combined. Then add the cacao powder, stirring until well mixed through. Using a teaspoon, spoon the chocolate on top of the coconut layer. Put back into the freezer and let it set completely (around 3-4 hours).