Make the Nougat Layer:
- Mix almond flour, coconut flour, and powdered erythritol in a bowl.
- Stir in peanut butter and vanilla extract.
- Gradually add almond milk until the dough is soft but not sticky.
- Press into a parchment-lined loaf pan (8×4 inches) and freeze for 15–20 minutes.
2. Prepare the Caramel Layer:
- Heat heavy cream, butter, and erythritol in a saucepan over medium-low heat, stirring often.
- Cook for 8–10 minutes until thickened. If using xanthan gum, whisk it in now.
- Stir in salt, let cool for 5 minutes, and fold in roasted peanuts.
- Spread caramel over the frozen nougat layer and freeze for 20–30 minutes.
3. Coat with Chocolate:
- Melt sugar-free chocolate chips and coconut oil in the microwave, stirring until smooth.
- Slice the nougat-caramel block into bars or squares.
- Dip each bar into the melted chocolate and place on a parchment-lined tray.
- Refrigerate until the chocolate hardens (about 15 minutes).