Preheat oven to 325°F and line a 9x9 inch metal baking pan with parchment paper.

In a large bowl, whisk together the sugar, cocoa powder, flour, xanthan gum, baking soda, salt, and cornstarch.

Make a well in the center and add the eggs. Beat the eggs and mix in the butter, oil, vanilla extract, and water. Mix until the dry ingredients are incorporated.

Transfer the batter to the prepared pan and bake at 325 degrees for 25 minutes. Cool completely in the pan. (For a firmer brownies, bake a few minutes longer.)

When the brownies are cooled, melt the caramels and heavy cream in the microwave at 50% power or melt over a double boiler. Stir in the shredded coconut and mix to combine. Pour the coconut caramel mixture over the brownies and spread evenly over the top to cover completely. Place in the freezer until set. Once the brownies and caramel are frozen/set, cut into desired number of squares.

Melt the chocolate and coconut oil in a microwave safe bowl at 50% power for 1 minute. Stir and continue to heat in 20-second intervals at 50% power until completely melted. You can also melt them over a double boiler.

When the chocolate is melted, dip the cut brownies into the chocolate and place on a wax paper covered baking sheet. Repeat for all the brownies and then drizzle the remaining chocolate over the tops of the brownies. Freeze until the chocolate is set. Keep frozen or serve at room temperature.