Place cashews in a bowl. Cover with water and let soak, 2 to 3 hours. Drain.

Line the bottom and sides of a loaf pan with parchment paper, leaving an overhang on both sides.

Place dates in the bowl of a food processor; pulse into a paste. Break up paste into smaller chunks to spread it evenly in the bowl. Add carrots, walnuts, coconut flakes, 1/4 cup coconut oil, coconut flour, cinnamon, ginger, and nutmeg; process until base mixture is well-combined.

Spread base mixture in the prepared loaf pan. Freeze until slightly firm, about 10 minutes.

Combine drained cashews, coconut milk, 2 tablespoons coconut oil, maple syrup, and almond extract in the food processor. Blend until a smooth and silky icing forms.

Pour icing over base and spread it evenly across to the edges with a spatula. Sprinkle walnut pieces on top; press them into the icing gently with your fingers.

Return loaf pan to the freezer. Freeze until firm, at least 4 hours but preferably overnight. Lift out of the pan and slice into 16 mini carrot cake bites.