Preheat oven to 350 degrees F (175 degrees C).
In the bowl of a food processor, pulse together All-Purpose Flour (1 1/2 cup), Granulated Sugar (1/2 cup), Unsweetened Cocoa Powder (1/2 cup), Espresso Powder (1 1/2 teaspoon), and Salt (1/2 teaspoon).
Add Unsalted Butter (3/4 cup) and pulse until butter has broken down into small bits, about 10 seconds.
Add Heavy Cream (4 tablespoon) and pulse until just combined. The mixture will seem dry.
Spray a 9 by 13-inch pan with nonstick spray. Line the bottom and two sides of the pan with parchment. Press mixture evenly into pan.
Bake in preheated oven for 15 minutes.
Remove from oven and sprinkle base with the Semi-Sweet Chocolate Chips (1 cup). Allow to sit for 1-2 minutes, then spread melted chips evenly over base. Allow to cool to room temperature.
While the base is cooling, roast your Assorted Nuts (2 1/2 cup) by placing in a single layer on a baking sheet in the preheated oven. Bake for 12 minutes, turning once halfway through.
In a medium heavy-bottom pot, combine Brown Sugar (1 1/4 cup), Heavy Cream (1 1/4 cup), and Corn Syrup (1/2 cup). Heat over medium-high heat until sugar dissolves, stirring often. Continue to cook until mixture reaches 225 degrees F (107 degrees C) on a candy thermometer, stirring occasionally, about 10 minutes.
Remove from heat and add Pure Vanilla Extract (1 teaspoon), Roasted Nuts, and Unsweetened Coconut Flakes (1 1/2 cup). Allow to cool and thicken slightly, about 30 minutes.
Pour nut mixture over base and spread evenly. Bake for 30-35 minutes, until the entire pan is bubbling. Remove from oven and allow to cool to room temperature.
Drizzle Semi-Sweet Baking Chocolate (3 ounce) over bars. Allow chocolate to set before cutting.
Run a knife along edges to loosen and lift the entire unit out of the pan using the parchment sides. Cut as desired. Serve and enjoy!