Place dark chocolate and coconut oil in a microwave safe bowl. Heat for one minute. Put a plate or lid on top of the bowl and set aside until the chocolate has melted.
In a small bowl combine the cocoa powder, sweetener, and sea salt. Stir to combine.
Once the chocolate is melted, stir to make sure there aren't any lumps. Then drop the almonds in the melted chocolate, in batches of 4 - 5 pieces at a time. Stir to coat each almond. Then use a fork to transfer almonds to the cocoa mixture.
Once almonds are thoroughly coated with both the melted dark chocolate and cocoa powder mixture, place on prepared pan and place the pan in the fridge to allow the chocolate to set. Repeat until all the almonds have been coated.
Once the chocolate sets, transfer to a sealed container. Keep refrigerated.
*If you don't have sweetener, you can substitute coconut sugar