Line a 12 cup muffin tin with a double layer of cupcake liners (they might stick to the bottom if you don't double layer).
Make the chocolate layer first:
In a small saucepan over very low heat, melt the chocolate chips with 2 tbsp coconut oil while stirring, until smooth.
Remove from heat and stir in 1/4 cup cashew butter and coconut sugar.
Carefully pour the mixture into the individual double-lined muffin cups evenly, so you fill all 12. Use a rubber spatula to get every drop.
Chill in the refrigerator while you make the caramel layer.
For the Caramel Layer:
In a small saucepan, add 5 tbsp coconut oil and melt over very low heat.
Then add the coconut sugar and stir continuously for about a minute to combine.
Continue to stir and add the coconut milk to the saucepan.
Stir and cook another minute or two keeping the heat at its lowest setting. When small bubbles begin to form, remove from heat.
Stir in the 2 tbsp cashew butter and vanilla and mix until very smooth.
Finishing the fudge cups:
Take the muffin pan out of the refrigerator, give the caramel mixture another stir, and carefully pour a layer of caramel over each chocolate cup, until the mixture is used up.
Chill until firm (about 20 minutes) and enjoy! Store leftovers covered in the refrigerator, or freeze if you prefer.