Pour the sweetened condensed coconut milk into a large nonstick pan and cook over medium heat, stirring occasionally, until caramelized and very thick (about 30 minutes).

Transfer the dulce de leche into a shallow bowl and refrigerate for at least 30 minutes. It can be made up to 2 weeks in advance, stored in an airtight container in the refrigerator.

Preheat the oven to 300 degrees.

Combine flour, coconut sugar, and Ghirardelli 72% Cacao Baking Chips in a food processor. Pulse to combine and roughly chop the chocolate.

Add non-dairy butter alternative and coconut butter, and process until a dough forms.

Roll the dough to ¼” thickness between parchment papers. Cut with a 2” round cookie cutter. Freeze for 10-15 minutes.

Arrange chilled cookies on a parchment-lined baking sheet, 1” apart. Bake for 20 minutes.

Once cool, assemble by spreading a teaspoon of dulce de leche between two cookies. Drizzle with melted chocolate on top.

Enjoy these sandwich cookies, and they can be stored in the refrigerator for up to 2 weeks in an airtight container.