Line a loaf (or similarly sized) pan with parchment paper.
Mix coconut and hazelnut butters until combined. Set aside.
Mix the base layer ingredients in one bowl, the top layer in another. Mix each one well.
Mix half the coconut-hazelnut butter mix into the base layer, and the other half into the top layer.
Mix each well.
Pour the base layer into the parchment-lined pan. Spread evenly.
Spoon the top layer over the base. Spread evenly.
Let freeze several hours, until the fudge peels cleanly from the parchment.
Cut into 18 pieces, garnish with cacao nibs (optional, not included in the macros), and enjoy!
Store in the freezer.