Add chocolate chips and coconut oil to a bowl. Melt in the microwave for 30 to 45 seconds, or use a double boiler (my preferred method) stirring until smooth.
Line a muffin tin with liners. Spoon about 1 tbsp melted chocolate into each and gently swirl to coat the bottom.
Mix all filling ingredients in a bowl until smooth. Spoon filling over the chocolate layer.
Top with remaining melted chocolate and a sprinkle of flaky salt.
Freeze for 20 to 30 minutes until set, then store in the fridge.
