Position a rack in the center of the oven, then preheat to 325. Line an 8" x 8" baking dish with parchment paper and set aside.
Place the coconut oil into a microwave safe bowl. Heat for 30 seconds until melted. Add the chocolate chips to the coconut oil, stir to coat, then heat for 30 seconds. Whisk to melt the chocolate into the coconut oil. If necessary, heat for an additional 15 seconds until the chocolate is melted and fully incorporated into the coconut oil. Alternatively, heat the coconut oil and chocolate in a small saucepan over medium heated, whisking continuously until melted and mixed.
Place the eggs and coconut sugar into a large bowl. Using a whisk or a hand mixer, beat the eggs and sugar until thick and frothy. Add the vanilla extract and whisk or beat until incorporated.
Add the chocolate and coconut oil mixture ¼ cup at a time, mixing thoroughly between each addition, until fully incorporated.
Whisk together the cocoa powder and coconut flour in a small bowl. Using a rubber spatula, fold the cocoa coconut mixture into the batter. Finally, fold in the almond butter until just barely mixed. Take care not to overmix at any stage. Lumps are good!
Pour the batter into a parchment lined baking dish 8x8 baking dish and place in the oven. Bake 20-25 minutes, until the edges are firm and the center is barely set. Oven temperatures vary, so start checking at the 20-minute mark for doneness.
Remove the baking dish from the oven, and immediately sprinkle the brownies with flaky sea salt. Allow the brownies to cool in the pan for 5 minutes. Then, pick up the brownies using the edges of the parchment paper and transfer to a wire rack to cool for another 10-15 minutes. Slice the brownies using a serrated knife and serve. Paleo brownies are best enjoyed within 24 hours, but will keep in an airtight container at room temperate for 48 hours or in the fridge for up to 5 days.