Preheat oven to 350 F. Line a baking sheet with parchment paper.
In a medium bowl, whisk together the flour and salt. In a small bowl, combine the coconut oil and maple syrup. A little at a time, add the dry ingredients to the wet, stirring until the dough comes together.
Place the dough between two pieces of parchment paper and roll it about ⅛ inch thick. Remove the top piece of paper and using a 1.5 inch round cookie cutter, cut the dough into circles and place on the prepared baking sheet. Bake for 8 minutes, until the edges begin turning golden brown. Transfer the cookies to a rack.
In a food processor, blend the coconut and powdered sugar until a fine powder forms.
Dust the cookies heavily with the powdered sugar blend and cool completely.
Place all ingredients for the caramel in a food processor and puree until smooth.
Transfer the caramel to a glass jar.
Gently spread 1.5 tsp of caramel onto a cooled cookie, then sandwich together with another cookie. Repeat with the remaining cookies and serve. Store in a sealed container at room temp for up to five days.