Preheat oven to 350°F (180°C). Line 3 (13×9-inch) baking pans with parchment paper, letting excess extend over sides of pan.

In the bowl of a stand mixer fitted with the whisk attachment, beat egg whites at medium-high speed until foamy, about 1 minute. Gradually add ¼ cup (50 grams) sugar, beating until stiff peaks form. Gently transfer to a medium bowl.

Clean bowl of stand mixer, and switch to the paddle attachment. Add almond paste to bowl. With mixer on medium-low speed, gradually add remaining ¾ cup (150 grams) sugar, beating until combined. Add cold butter, 1 tablespoon (14 grams) at a time, beating until well combined after each addition. Increase mixer speed to medium, and beat until fluffy, 2 to 3 minutes, stopping to scrape sides of bowl. Add egg yolks, one at a time, beating well after each addition. Beat in extracts.

In a medium bowl, whisk together flour and kosher salt. With mixer on low speed, add flour mixture to butter mixture, beating just until combined. (Batter will be thick.) Stir one-fourth of egg white mixture into batter. Gently fold in remaining egg white mixture in three additions until well combined.

Divide batter among 3 bowls (about 1½ cups [356 grams] each). Add red food coloring to first bowl; using a silicone spatula, fold until well combined. Add green food coloring to second bowl; using a clean silicone spatula, fold until well combined. Leave third bowl uncolored. Spread each batter separately in prepared pans.

Bake until layers begin to pull away from sides of pan, 10 to 12 minutes. Let cool completely in pans on wire racks.

To assemble, transfer green layer to a cutting board; spread half of preserves on top in an even layer. Top with uncolored layer; spread remaining preserves on uncolored layer. Top with red layer, and cover red layer with plastic wrap. Place an empty 13×9-inch baking pan on top; weigh down with cans. Refrigerate for 4 hours or up to overnight.

In a small microwave-safe bowl, heat chocolate on high in 10-second intervals, stirring between each, until melted and smooth (1 to 1½ minutes total). Stir in coconut oil until well combined.

Using a small offset spatula, spread chocolate mixture onto layers. (It’s OK if some chocolate runs down sides.) Gently tap cutting board on counter to smooth chocolate into an even layer. Refrigerate for 15 minutes. Using a warm serrated knife, trim edges. Cut into bars, dipping knife in warm water and wiping clean between each cut. Sprinkle with sea salt.