Preheat your oven to 325°F (160°C). Line a baking sheet with parchment paper for easy cleanup and to prevent sticking.
In a large mixing bowl, combine the shredded coconut, sweetened condensed milk, vanilla extract, and salt. Stir thoroughly until the coconut is well-coated and the mixture appears uniform.
In a separate bowl, use an electric mixer to whip the egg whites until soft peaks form; this should take about 3-5 minutes. Gently fold the whipped egg whites into the coconut mixture using a spatula, being careful to retain the airiness of the egg whites while ensuring everything is well incorporated.
Using a tablespoon or a cookie scoop, form mound-shaped portions of the mixture and place them on the prepared baking sheet, ensuring there is some space between each mound to allow for expansion.
Bake the macaroons in the preheated oven for 20-25 minutes, or until the edges turn a delightful golden brown and the centers have set. Once baked, remove them from the oven and allow to cool completely on the baking sheet.
As the macaroons cool, prepare the chocolate dip. In a microwave-safe bowl, combine the semi-sweet chocolate chips and coconut oil. Melt in the microwave in 30-second intervals, stirring between each interval until the mixture is completely smooth and glossy.
Once the macaroons have cooled, carefully dip the bottom of each macaroon into the melted chocolate, making sure to let any excess chocolate drip back into the bowl. Return the dipped macaroons to the parchment paper.
For an elegant finishing touch, drizzle any remaining melted chocolate over the tops of the macaroons using a spoon or a fork.
Allow the chocolate to set completely. You can leave them at room temperature or accelerate the process by placing them in the refrigerator for about 30 minutes.
Notes
Arrange the finished macaroons on a decorative plate and consider adding a sprig of mint for a pop of color. Place a few chocolate shavings on the side for added elegance and a hint of sophistication.