Line a 20cm square baking pan with enough baking paper to overlap two sides of the pan.
For the base, add the cacao powder, coconut oil, dates and 1 cup of cashews in a food processor and process to a coarse paste. Spread evenly into the prepared pan, then transfer to the freezer to firm up for at least 30 minutes.
For the filling, thoroughly clean and dry the processor bowl and add the coconut, maple syrup, raspberries and remaining 1 cup of cashews. Whizz for at least 3 minutes until the colour changes to a pale pink and the mixture is completely smooth. Spread the mixture evenly over the chilled base then return to the freezer to firm up.
For the topping, place the coconut oil, maple syrup and cacao powder in a heatproof bowl set over a saucepan of gently simmering water and stir until smooth and combined. Remove the bowl from the heat and cool to room temperature. Pour over the chilled raspberry filling and scatter over the extra coconut. Return the pan to the freezer to set.
Once the topping has set, remove the pan from the freezer and lift out of the pan using the baking paper. Using a hot knife, cut into 16 bars to serve. Keep frozen or refrigerated until ready to serve.