1Heat oven to 400°F. In medium bowl, stir together flour blend, cocoa, xanthan gum and pecans; set aside.
2In large bowl, mix butter, granulated sugar, brown sugar, vanilla and egg. Stir in flour blend mixture until thoroughly combined (dough will be dry). Shape about 1 tablespoon dough around each caramel. Place 2 inches apart on ungreased cookie sheet.
3Bake 8 to 10 minutes or until set. Cool on cookie sheet 1 minute; remove from cookie sheet to cooling rack.
4In small microwavable cup, microwave chips uncovered on Medium-High (70%) 30 seconds. Stir; heat in 10-second increments, stirring until smooth. Dip top of each cookie into melted chips; shake off excess. Let stand until set.