Line a baking sheet with parchment paper and arrange the toasted pecans in 24 small clusters.
In a microwave-safe bowl, combine the unwrapped caramel squares and heavy cream. Microwave in 30-second intervals, stirring until completely melted and smooth.
Spoon about 1 tablespoon of the melted caramel over each pecan cluster, ensuring the caramel binds the pecans together. Let set for 10 minutes.
In another microwave-safe bowl, melt the chocolate chips and coconut oil in 30-second intervals until smooth.
Spoon the melted chocolate over the caramel layer of each cluster.
Sprinkle the tops with flaky sea salt while the chocolate is still warm.
Allow the clusters to set completely at room temperature or in the refrigerator before serving.
Notes
Store the caramel pecan clusters in an airtight container at room temperature for up to a week, or in the refrigerator for up to two weeks.