Place all the ingredients for layer 1 into a large bowl and mix with a hand mixer on high for 3 minutes or until well combined and glossy. Taste adjust to desired sweetness.
Place a sheet of parchment or wax paper along the inside of a loaf pan. Spoon the fudge into the pan.
Place the loaf pan in the freezer for at least 15 minutes, until just set.
Meanwhile make layer 2 by placing all the ingredients into a large bowl and use a hand mixer to blend for 3 minutes or until glossy. Taste and adjust sweetness to your liking. Pour on top of layer 1. Place back into the fridge to set.
Use the edges of the parchment to pull the fudge out of the pan.
Place on a cutting board and remove the parchment paper.
Use a sharp knife to cut the fudge into squares.
Store in an airtight container in the freezer; it will liquefy if you leave it in a warm area.