For the coconut “bacon,” place the tamari, maple syrup, sesame oil, and liquid smoke into a large bowl and whisk to combine. Add the coconut flakes and fold them in to coat them in the mixture.
Spread the coconut onto a parchment-lined baking sheet and place in the oven for 20 to 30 minutes, stopping every 10 minutes to stir the coconut and rotate the pan. Once cooked, remove from the oven, sprinkle with a pinch of sea salt, and allow to cool.
Toast the bread and mash the avocado with a fork. Spread the avocado over the toast, top each piece with coconut bacon, and serve. Any leftover bacon will keep for one month stored in an airtight container.