Preheat oven to 350 F. Prepare the nougat layer by mixing the almond flour, baking soda, maple syrup, and coconut oil in a bowl. Press the dough into the bottom of an 8 x 8 baking pan lined with parchment paper. Bake for 15 - 17 minutes until golden brown on top.

While the nougat layer is baking, make the caramel by heating up the coconut cream and maple syrup in a skillet over medium heat. Allow the mixture to simmer for at least 10 minutes, stirring occasionally to prevent burning. It will begin to thicken up and may change colors. Once the mixture has thickened up a bit, remove from heat and stir in the cashew butter and vanilla. Allow the caramel to cool (it will thicken up even more during this time).

Pour the caramel over top of the nougat layer. Sprinkle the chopped hazelnuts over top and press into the caramel to make sure they stick. Transfer the baking pan to the freezer for 20 - 30 minutes to allow the caramel layer to harden (this will make cutting the bars easier).

While the caramel is setting, melt the dark chocolate. If needed, add a Tbsp or two of coconut oil to the chocolate to ensure it's thin and runny.

Once the caramel has hardened, use a sharp knife to cut 12 bars. Dip each into the melted chocolate to coat, making sure you allow any excess chocolate to run off the sides. Transfer to a baking sheet and place in the fridge so the chocolate can set.

Enjoy once the chocolate has hardened. These bars will stay fresh stored in an airtight container in the fridge for up to a week or up to a month in the freezer.