Combine coconut oil and sugar in the bowl of a food processor fitted with the blade attachment. Pulse until smooth and combined. Add remaining ingredients and pulse until combined and dough forms, about a minute more.
Remove dough from food processor and form into a ball. Wrap the ball in plastic wrap and press into a disk. Refrigerate dough for 30 minutes.
Heat oven to 350°F and place rack in the middle. Remove dough from the refrigerator and unwrap. Place dough between two sheets of parchment paper and roll out to 1/4-inch thickness. Remove the top piece of parchment and cut into shapes.
Using a thin knife remove all the dough around the cut pieces and reserve. Transfer the parchment with the cookies on it to a baking sheet. Sprinkle cookies with granulated sugar and bake for 8-10 minutes. Cookies will still be soft, let them cool completely before removing to a wire rack. Repeat with remaining dough.
To make the s'mores, toast the marshmallow over a fire, charcoal grill, or with a blow torch. Place a toasted marshmallow on one cookie, place a piece of chocolate on top and top with another cookie.