Preheat the oven to 350 F (180 C)
Cream the coconut oil and sugar together. Add the flour and baking powder and rub into the oil mixture with your fingertips until crumbly. Pour in the water and vanilla, knead together into a dough then knead in the chocolate chips.
Divide into 4 balls (roughly 1 tbsp of dough each) and flatten onto a parchment lined cookie tray, sprinkle with flaky salt. Bake for 8-10 minutes until they are starting to turn golden.