Place the coconut flakes, sugar substitute, butter and two tablespoons of the coconut oil into a food processor or blender, and pulse until the mixture is well combined and has formed a thick mixture that clumps together.

Form the mixture into 12 evenly shaped balls, and place them on a parchment lined baking sheet, flattening them slightly with your hand.

Press an almond into the center of each fat bomb bite.

Place the tray into the freezer to set for one hour.

Add the baking chips and remaining coconut oil to a bowl that is microwave safe. Heat the mixture for 30 seconds at a time until the chocolate is melted and the mixture is well combined.

Let the chocolate cool slightly.

Dip the fat bomb bites into the chocolate, and place them back onto a parchment lined baking sheet.

Return the tray to the freezer for an additional 15 minutes to set before serving.