Place 10 paper liners in a muffin pan.
Place the coconut oil in a microwave safe bowl and microwave for about 30 seconds, or until melted. Add the maple syrup and cocoa powder, and stir until smooth.
If the mixture is too thick, microwave it for about 10 seconds until it is a bit thinner.
Put a little bit of chocolate in the bottom of each paper liner. You should still have half of the chocolate left in the bowl. Set aside.
Refrigerate the chocolate in the muffin liners for about 15 minutes, or until it firms up.
Place the sunbutter in a microwave safe bowl and microwave for about 15-20 seconds, just so it softens up a bit (you don't want it to get hot). Stir in the maple syrup, golden ground flax seed, and pinch of salt.
Put some of the sunbutter mixture in each paper liner on top of the cooled chocolate. Use the back of a spoon to smooth it out.
If the chocolate is too thick, microwave it again for 15-20 seconds until it is thin and smooth.
Top each sunbutter cup with chocolate and smooth it out with the back of a spoon.
Refrigerate so that everything firms up. After about an hour in the refrigerator, top with the sea salt flakes. Continue to refrigerate the sunbutter cups for at least another hour before eating.
Store in the refrigerator in an airtight container.