Preheat oven to 350 degrees. Line 2 baking sheets with parchment paper.
In a small bowl, combine flour, salt & baking powder. Set aside.
In the bowl of an electric mixer, beat cashew butter and coconut oil on medium speed until well combined and smooth. Scrape down bowl. Add in sugars and beat again on medium for 2-3 minutes. Scrape down bowl. Add eggs and vanilla. Mix another 60 seconds or until eggs are fully incorporated. Turn mixer to lowest setting and slowly add the flour mix.
Scoop batter into balls. For this recipe I made mini cookies using a 1 tablespoon scoop, but you can also make golf ball size balls. Place onto prepared cookie sheets about 2 inches apart. Flatten slightly with your hand. Bake for 8-9 minutes, until edges are set. Remove from oven and cool 1 minute on cookie sheet. Then remove to wire racks.
For the topping
Place chocolate chips in a microwave safe bowl. Microwave 2-3 minutes on 50% power, stirring every 30 seconds. Drizzle melted chocolate over cookies and immediately sprinkle with cashews and salt. Place in refrigerator for 30 minutes to set chocolate. Then store at room temperature in an airtight container.