Combine sugar and corn syrup in a saucepan with a candy thermometer clipped on. Bring to a boil over medium heat, stirring constantly. Heat to 275 degrees F (135 degrees C); add macadamia nuts, pecans, coconut oil, cinnamon, and nutmeg. Cook and stir until candy mixture reaches 300 degrees F (148 degrees C); remove from heat.
Stir blueberries, baking soda, and vanilla extract quickly into the candy mixture until combined. Pour all of the candy immediately onto the prepared pan. Spread evenly. Cool completely, about 15 minutes, before breaking into pieces.
You can use butter instead of coconut oil if desired.
To make your own simple syrup to substitute for the corn syrup, simply reduce 2 cups sugar, 3/4 cup water, 1/2 teaspoon lemon juice, and 1/4 teaspoon salt for about 20 minutes to the desired consistency, like maple syrup.