Preheat oven to 350 degrees. Bake pecans spread out in a single layer on pan for 8 mins, stirring halfway through. Line the bottom and sides of a 13X9 pan with aluminum foil, then spray with baking spray. Pulse flour, powdered sugar, butter and cocoa in a food processor about 6 times until mixture resembles coarse meal. Press mixture on bottom and 1/4 inch up sides of prepared pan.
Bake at 350 for 15 mins. Remove from oven and sprinkle chocolate chips over crust, let cool completely about 30 mins.
Whisk together the brown sugar, corn syrup, melted butter and eggs until smooth. Stir in the coconut and toasted pecans. Spoon and spread mixture onto prepared crust.
Bake at 350 for 20 to 25 mins or until golden and set. Cool completely on a wire rack. Lift bars using ends of foil as handles. Cut into squares with a serrated knife. Store in an airtight container.