Pre-heat the oven to 180 degrees C.
Combine the ground almonds, baking powder and salt in a large mixing bowl. Barely melt the coconut oil in a microwave and add to the bowl. Add the eggs. Using a large spoon, stir to combine the ingredients.
Chop the chocolate into small pieces and cut the physalis into small muffin-appropriate pieces. Add the chocolate and physalis pieces to the mixture, then fold everything together to make a good muffin batter. Having greased the muffin tin with coconut oil, spoon the batter into the tin.
Bake the muffins for 25 minutes or until golden brown.