Preheat the oven to 350 degrees. Grease an 8-inch square baking pan with coconut oil and line the bottom with parchment paper. Set aside.

Combine the cacao powder, flaxseed meal, baking soda, espresso powder, and salt in a medium mixing bowl and whisk to combine.

Whisk the coconut milk, eggs, honey, almond butter, and vanilla extract together in another medium bowl. Gradually stir the cacao mixture into the coconut milk mixture until just combined. Fold in the chopped chocolate.

Pour the batter into the prepared pan and smooth the top. Bake 20 to 26 minutes, until a toothpick inserted into the center comes out with just a few crumbs. Cool completely on a wire rack.

Combine the coconut milk, arrowroot powder, honey, and salt in a small saucepan set over medium heat. Cook, whisking constantly, until mixture thickens significantly and no liquid remains. (It will begin to bubble a little and look like it’s not really thickening, then all of a sudden it will get thick.) Remove from the heat and stir in the vanilla and coconut.

Spread over the cooled brownies and refrigerate until coconut layer sets. Slice into bars and serve.