Line a 9x9 inch baking pan with parchment paper, leaving overhang on the sides.
Begin the shortbread base: Combine the flour, cocoa powder, powdered sugar, lemon zest, and salt in a food processor.
Add the cold butter and pulse until the mixture resembles coarse crumbs and just begins to come together.
Press the crust firmly and evenly into the bottom of the prepared pan.
Bake for 18 to 20 minutes, until set. Cool slightly.
For the lemon caramel, melt the butter in a medium saucepan over medium heat.
Add brown sugar and stir until dissolved, about 2 minutes.
Pour in condensed milk and stir constantly until mixture thickens and begins to pull away from the sides, about 8 to 10 minutes.
Remove from heat and stir in lemon curd, lemon zest, and salt.
Immediately pour the lemon caramel over the cooled shortbread base and spread out evenly. Refrigerate for 30 minutes to set.
For the dark chocolate ganache, place the chopped chocolate in a heatproof bowl. Pour the simmered heavy cream over the chocolate and let sit 2 minutes without stirring.
Stir the chocolate and heavy cream from the center outward until completely smooth and glossy.
Pour the ganache over the set caramel layer and spread to the edges.
Sprinkle the bars with flaky salt and arrange lemon curls on top.
Refrigerate the bars for at least 2 hours, until fully set.
Lift out of the pan using the parchment overhang and cut into bars with a sharp knife, wiped clean between cuts. Serve the chocolate lemon bars cold or at room temperature.