Place the raw cashews and shredded coconut into the bowl of your food processor.
Pulse the mixture for 30 to 45 seconds until the nuts are broken down into a fine, sandy meal. Do not over-process, or you will end up with cashew butter.
Add the maple syrup, melted coconut oil, lemon juice, lemon zest, and sea salt to the processor.
Pulse the mixture again in short bursts until the ingredients are well-combined and the dough begins to clump together against the sides of the bowl.
Use a rubber spatula to scrape down the sides of the processor bowl to ensure all the zest is evenly distributed.
Scoop out approximately 1 tablespoon of dough at a time and roll it between your palms to form a small, round ball.
If desired, roll the balls in a small bowl of almond flour to provide a light, powdery coating.
Place the finished balls onto the parchment-lined baking sheet.
Transfer the baking sheet to the refrigerator and chill for at least 60 minutes to allow the coconut oil to firm up, ensuring the cookies hold their shape.