Place the cashews in a medium pot and cover with water. Bring to a boil over high heat. Boil 2 minutes, then cover and remove from the heat. Let the cashews soak for 30 minutes or up to overnight. Drain well.

Line a 9x9 inch square baking dish with parchment paper.

Add the drained cashews, coconut milk, cocoa powder, instant coffee, vanilla, and maple syrup to a high-powered blender. Pulse until smooth and creamy, scraping down the sides as needed, about 5 minutes. Taste, adding more maple syrup if needed to sweeten. Pour evenly into the prepared pan.

Cover and freeze for 3 hours, until firm. Cut into 16 bars, then place on a parchment lined baking sheet. Freeze another hour, until firm.

To make the chocolate shell, melt the dark chocolate and 1 tablespoon coconut oil in the microwave until smooth. Let cool 10 minutes.

Remove the bars from the freezer. Drizzle the peanut butter over the top of each bar, then use a knife to lightly swirl the peanut butter. Dip each bar into the melted chocolate shell, ensuring it's fully coated. Sprinkle with sea salt.

Keep the finished bars in the freezer until ready to eat.