1 c. raw cashews
1 c. blanched finely ground almond flour
1/2 c. coconut oil, melted, plus more for brushing
1/4 c. finely shredded dried coconut
2 tbsp. Swerve granular
1 tsp. pure vanilla extract
FOR THE CARAMEL
1/4 c. heavy cream
2 tbsp. brown Swerve
1 c. unsweetened natural creamy peanut butter
3 tbsp. coconut oil
2 tbsp. sugar-free maple syrup
2 tsp. pure vanilla extract
1 1/2 c. salted roasted peanuts
FOR THE CHOCOLATE COATING
3 c. sugar-free semisweet chocolate chips
2 tbsp. coconut oil
Make nougat: In a large heatproof bowl, place cashews and pour enough boiling water over them to cover by at least 1 inch. Let sit 10 minutes. Drain well.
Transfer drained cashews to a blender. Add almond flour, coconut oil, dried coconut, sweetener, vanilla, and a pinch of salt. Process until smooth.
Brush a 9×9-inch baking pan with coconut oil. Line with parchment, leaving an overhang of at least 2 inches on two sides. Brush parchment with coconut oil. Scrape cashew mixture into prepared pan and spread into an even layer with a spatula. Transfer to freezer while making caramel layer.
Make caramel: In a large bowl, whisk heavy cream and sweetener until sweetener is dissolved and cream forms firm peaks. Add peanut butter, coconut oil, maple syrup, vanilla, and a pinch of salt and stir until well combined.
Scrape caramel mixture on top of nougat layer and spread evenly. Sprinkle evenly with peanuts and press lightly to partially submerge peanuts. Return to freezer and freeze until cold and firm, at least 1 hour.
Carefully lift frozen nougat and caramel layers from baking pan to a cutting board. Cut square into 4 long rectangles, then cut each rectangle crosswise into 10 bars.
Make chocolate coating: In a medium microwave-safe bowl, combine chocolate chips and coconut oil. Microwave, stirring every 20 seconds, until smooth.
Dip each bar in melted chocolate, then place on parchment-lined baking sheet. Place in refrigerator to set, 10 minutes.