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Line an 8×8-inch pan with parchment paper.
In a saucepan, combine heavy cream and allulose. Bring to a boil, then lower the heat and simmer while stirring until thick, glossy, and golden. It should take around 15 minutes. Remove from heat and let cool completely.
In a medium bowl, melt the coconut oil with the maple syrup. Do it in 15s increments in the microwave, stir in between until the mixture is warm.
Stir in almond flour and salt until a thick dough forms. Fold in ¼ cup chocolate chips.
Press the dough evenly into the prepared pan.
Pour cooled caramel over the base and refrigerate for 30 minutes to firm up.
Melt chocolate chips with coconut oil until smooth.
Pour chocolate over caramel and refrigerate until fully set. It should take another 30-60 minutes.
Slice into 16 bars and sprinkle with coarse salt. Store in an airtight container in the fridge.