Line a mini muffin pan with mini muffin liners and set aside.
In a double boiler, add in dark chocolate chips, coconut oil and sea salt. Melt over simmering water until well incorporated. Do not overheat.
Pour the chocolate into a glass measuring cup. You should have about 1/2 cup. I like to see how much I have so I use half to fill the bottoms and reserve half for the tops.
Fill the bottom of each muffin liner with 1 to 2 teaspoons of the chocolate mixture. (I use my 1 or 2 tsp measuring spoon.) Set the muffin pans in the freezer. Set aside leftover chocolate to put on top of the cups.
In a food processor or blender, add in cashew butter, sea salt, coconut oil, vanilla, palm sugar, and coconut sap (or raw honey). Blend or pulse until smooth and creamy.
Spoon out about 1 teaspoon of the cashew butter mixture and line on wax paper. (You can skip this step, but I like to pre-portion mine out to the exact number of chocolate cups I made so I know I have the right number before I place them on the chocolate bottoms.)
Remove muffin pans out of the freezer. Place a cashew filling on top of each chocolate filled muffin liner. Spread it out so it reaches the edges.
Get your reserved melted chocolate and spoon out 1-2 teaspoons to cover each cup.
Sprinkle coarse sea salt on top if using.
Place the cups back in the fridge (30 mins) or freezer (10-15 mins) until set.
Serve and Store
Keep refrigerated airtight container for 3-5 days in the fridge, up to 2-3 weeks in the freezer. Best served chilled.