Line an 8-in. square baking pan with foil, letting ends extend over sides by 1 in. In a large heavy saucepan, combine sugar and cocoa; add butter. Cook and stir over medium-low heat until butter is melted. Whisk a small amount of hot mixture into eggs. Return all to the pan, whisking constantly. Cook and stir until mixture reaches 160°. Remove from heat.

Stir in cracker crumbs, coconut and, if desired, almonds. Press into prepared pan. Refrigerate 30 minutes or until set.

For filling, in a small bowl, beat confectioners' sugar, pudding mix, butter and milk until smooth; spread over crust.

In a microwave, melt chocolate and butter; stir until smooth. Spread over top. Refrigerate until set. Using foil, lift bars out of pan. Discard foil; cut into bars.