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Add hazelnuts and almonds on a baking sheet and roast in the oven for 10 minutes. Remove baking sheet and add the coconut flakes and spread out. Continue roasting the nuts and coconut flakes for another 3-4 minutes, or until the coconut is lightly golden. Watch closely to avoid burning - coconut burns fast!
Place hazelnuts on several sheets of damp paper towel. Wrap the hazelnuts and rub them vigorously with the paper towel until the skins fall off. It’s ok if some skins don’t come off. Discard the skins and roughly chop the hazelnuts and almonds.
In a medium saucepan, melt the coconut oil over low heat. Remove from heat and whisk in the cocoa (or cacao) powder, maple syrup, and almond butter (if using) until smooth. Add a pinch of sea salt to taste. Stir in half of the almonds and hazelnuts.
With a spatula, spoon the chocolate mixture onto the prepared parchment-lined pan or sheet and smooth out until it's about 1/4-1/2 inch thick. Sprinkle on the remaining nuts and all of the coconut flakes. Place into freezer on a flat surface for about 15 minutes, until frozen solid.
Once frozen, break apart into bark. Store in the freezer until ready to eat. I don't recommend keeping it out on the counter long because it melts fast.