Preheat your oven to 325°F (160°C) and line a baking sheet with parchment paper.
In a mixing bowl, combine shredded coconut, sweetened condensed milk, vanilla extract, and salt. Mix well until the coconut is evenly coated.
In another bowl, whip the egg whites until soft peaks form. Gently fold the beaten egg whites into the coconut mixture until fully incorporated, being careful not to deflate the egg whites.
Using a tablespoon or a cookie scoop, drop mound-shaped portions of the mixture onto the prepared baking sheet, leaving space between each mound.
Bake in the preheated oven for 20-25 minutes, or until the edges are golden brown and the centers are set. Remove from the oven and let cool completely on the baking sheet.
While the macaroons are cooling, melt the chocolate chips and coconut oil together in a microwave-safe bowl in 30-second intervals, stirring between each interval until smooth.
Dip the bottom of each cooled macaroon into the melted chocolate, allowing any excess to drip off. Place the dipped macaroons back on the parchment paper.
Once all macaroons are dipped, you can drizzle any leftover chocolate over the top for added flair.
Allow the chocolate to set completely at room temperature or in the fridge for faster results (about 30 minutes).
Notes
Allow the chocolate to set completely for the best texture.