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Place the coconut oil, water and sea salt, maple syrup/honey in a small pan and bring to a boil. Let boil for 30 seconds.
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Remove from the stove and add the tapioca flour into the pan and mix with a spoon until you have a sticky dough.
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Let this cool for 2- 3 minutes (should be really warm just not hot) and then add in the coconut flour and egg.
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Mix with a spoon until you have a soft dough and then remove from the pan and place on a piece of parchment paper. Knead for 1 minute.
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Place the second piece of parchment paper over the top and then roll the dough into roughly a 7" x 11" rectangle that is 1/4 thick.
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For the filling combine the maple syrup/honey, cinnamon, and water in a small bowl. Toss in the coconut flakes, nuts, and raisins until well coated.
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Spoon this mixture evenly over the dough leaving a 1/2" board from the sides.
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Now roll the dough into a log and lightly press to pinch the seam.
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Cut 1/4" off the ends of and then slice into 1" pieces.
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Place the slices and ends flat side down on to a piece of parchment paper and bake at 350 for 30 - 35 minutes.
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For the frosting mix the palm shortening, coconut milk, maple syrup, and cinnamon with a hand blender.
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Remove the cinnamon rolls from the oven and let cool for 3 - 5 minutes. Frost with the frosting and enjoy!!