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Start by making the candied pecans if you are choosing to include them. If so, line a baking sheet with parchment paper and set aside for now.
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In a small saucepan over medium heat, stir together the sugar, the water, and ½ teaspoon of sea salt until dissolved.
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Let the syrup cook without stirring until a rich golden color, about 7-10 minutes, then remove from heat. Toss the pecans in the syrup, then remove from the syrup and place on the baking sheet. Work quickly, and avoid getting excess syrup on the pecans as you spread them on the baking sheet.
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Let the pecans cool until hardened; about 15 minutes.
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Meanwhile, prepare the fudge. Start by lining an 8x8 pan with parchment paper and setting aside for now.
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Pour the chocolate chips in a medium microwave-safe bowl. Microwave in 30-second intervals, stirring between each interval, until the chocolate is fully melted.
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Combine the chocolate with the sweetened condensed coconut milk and the ½ teaspoon of sea salt. Mix well, then pour into the parchment lined 8x8 pan. Use a flexible spatula or spoon to spread the fudge mixture evenly across the dish.
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Top the fudge mixture with the pecan halves, spread evenly (for example, I used 4x5), making it the center of each square.
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Place the fudge in the fridge for at least an hour, then cut into squares and enjoy. Store fudge in the refrigerator for up to 4-5 days.