In a medium saucepan, combine butter/ghee, maple and coconut sugars. Stir as butter melts to combine sugars and boil for one minute.
Remove from heat and let cool 5 minutes.
Add coconut milk and whisk well to combine and pour into a larger glass bowl.
Add powdered sugar gradually. Chill in fridge.
Melt chocolate chips & coconut oil slowly over a double boiler, stirring well to incorporate together.
Line muffin tins with parchment liners. (If you’re making the standard size you’ll probably get 6-8 and if you’re making the mini size, you’ll need to line 10-12.)
For standard size, spoon 1 tbsp of melted chocolate in the bottom of cups. For the minis, spoon 1 tsp in the bottom of the cups. Freeze for about 5-10 minutes. You don’t need them completely frozen, just firm enough to hold up the fudge.
While chocolate bottoms are in the freezer, remove penuche from the refrigerator and roll into balls to fit the cups. Standard: approximately 1 - 1½ tsp of fudge. Minis, use about a third of that.
Remove chocolate bottoms from the freezer. Flatten penuche ball into a disc and place in the center of the chocolate. Spoon more melted chocolate over the top until you have a flat surface and the penuche is fully covered. Repeat with remaining fudge and chocolate.
Set back in the freezer for another 5-10 minutes 'til the chocolate is slightly set. Remove them and sprinkle Kosher salt on top. If you do this too soon, all that gorgeous salt will dissolve into the chocolate, so if you want to keep it on the top wait just a bit.
Set back in the freezer until set.
Remove from freezer and let them sit out a bit before trying to bite into one. Especially if you’ve made the standard size, they’ll require just a few minutes to thaw before you'll be able to take a bite.