Put the macadamias in the freezer while you prepare the chocolate.
Combine the cacao, syrup and oil in a small bowl.
Melt the mixture over a hot water bath until the coconut oil is melted.
Remove macadamias from freezer and drop them, one at a time, into the chocolate.
Place the chocolate covered macadamias on a tray for the chocolate to set.
Repeat the process to double-coat the macadamias.
Keep the macadamias in the fridge until ready to use.