Preheat the oven to 400ºF. Line a baking sheet with parchment paper and set aside.
In a large bowl, whisk together the two kinds of flour, rosemary, baking powder, salt and pepper. Add in the coconut oil and use a pastry cutter to cut the oil into the flour. Continue until it resembles evenly sized crumbs.
Add in the almond milk and mix until the dough comes together (start with the extra 3 tablespoons and add the 4th if the dough is too dry).
Dump the dough onto a well-floured surface. Pat the dough into a circle that is about ¾ inch thick. Using a floured biscuit cutter, cut out rounds from the dough and place on the prepared baking sheet.
Pat together the scraps and cut out additional biscuits until the dough is used up (this will be about 5 biscuits total using a 3-inch biscuit cutter).
Brush the tops of the biscuits lightly with almond milk.
Bake for about 15 to 16 minutes, until very light golden brown (they will barely brown in the oven).
Make the gravy:
Set a medium-large skillet over medium heat. Add in 1 tablespoon of the olive oil. When hot, add in the onion and cook for about 2 minutes, until it starts to soften.
Add in the carrot and mushrooms and cook for about 5 minutes, until tender.
Add the remaining 2 tablespoons olive oil to the skillet. Sprinkle in the flour and cook for 1 to 2 minutes, stirring frequently.
Slowly pour in the almond milk, stirring the entire time. Add in the rosemary, tamari, Worcestershire, liquid smoke (if using), salt and pepper. Let the mixture come to a gentle simmer.
Continue to cook for about 5 to 7 minutes, stirring frequently, until it has thickened. Taste and season with additional salt and pepper if needed.
To serve, spoon some of the gravy over a biscuit. Top with a sprinkle of fresh chives and serve immediately.