Preheat the oven to 350° Fahrenheit and line then grease an 8x8-inch baking pan with parchment paper.
Prepare the pecan layer by melting the coconut oil in a small saucepan over low-medium heat. Add in the coconut sugar and non-dairy milk, bring to a gentle simmer and stir constantly for about 2 minutes.
Remove the saucepan from the heat, add in the vanilla extract and stir in the pecans, then transfer the mixture to your prepared baking pan. Spread the pecans into an even layer to coat the bottom of the pan.
Next, make the cake layer by beating the coconut sugar and eggs in a large bowl with either a hand of stand mixer until light and fluffy (about 2 minutes).
Add in the almond flour, cocoa powder, vanilla extract, and salt. Stir until everything is just combined, careful not to over-mix.
In a separate bowl, add the coconut oil and 1 cup of chocolate chips. Microwave in 30-second intervals, stirring between each interval, until chocolate chips are fully melted.
Pour the melted chocolate chips and coconut oil into the cake batter, and stir to combine. Then, pour the cake batter on top of the pecans in your baking dish. Bake for 30-35 minutes, or until a toothpick inserted down the center of the cake comes out mostly clean.
Remove the cake from the oven and let it sit at room temperature for about 10 minutes. Then, carefully turn the cake over onto a wire cooling rack and peel away the parchment paper. Let the cake cool completely before slicing and serving!