Line an 8x8-inch square baking pan with parchment paper, ensuring a 2-inch overhang on at least two sides for easy removal.

In a heavy-bottomed saucepan over low heat, combine the dairy-free dark chocolate chips and the full-fat coconut milk.

Stir the mixture continuously using a heat-resistant spatula until the chocolate is completely emulsified into the coconut milk and the texture is uniform and glossy.

Remove the saucepan from the heat source immediately to prevent scorching.

Incorporate the vanilla extract and the fine sea salt into the mixture, stirring until fully homogeneous.

Pour the fudge base into the prepared baking pan and use an offset spatula to smooth the surface into an even layer.

Allow the mixture to cool at room temperature for 10 minutes, then sprinkle the flaky sea salt evenly across the surface.

Transfer the pan to a refrigerator and chill for a minimum of 2 hours, or until the fudge has reached a firm, set state.

Using the parchment paper overhang, lift the fudge block from the pan and slice into 16 equal squares using a sharp, warmed knife.