Preheat oven to 325℉. Line a large rimmed baking sheet with parchment paper.
In a medium bowl, add in the almond flour, salt, baking soda, syrup, oil, vanilla and mix until combined. Use your hands to bring the mixture together into a ball. Place the dough in between two pieces of parchment paper, press it into a flat disc and roll it out with a rolling pin. Then use a small glass (2 ¼ inch diameter) to cut out the cookies. Place cookies on baking sheet and bake for 8-10 minutes. Cool on a wire rack for 30 minutes then refrigerate for an hour.
Filling:
Grab your chilled peanut butter and carefully spread about a tablespoon of it on each cookie in an even layer. Place them on a tray and into your freezer for at least an hour.
Coating:
In a small pot, melt the chocolate chips with the coconut oil, stirring constantly until smooth. Transfer to a small bowl and coat each cookie into the melted chocolate (allowing excess to drip off). Work quickly. Transfer back to the tray and sprinkle with flaky salt. Repeat until all the cookies are done and refrigerate to set for 30 minutes.