Preheat the oven to 325F degrees. Line a baking sheet with parchment paper or a Silpat mat and set aside.
In a large mixing bowl combine the coconut, sweetened condensed milk, vanilla extract and salt. Stir until the coconut and sweetened condensed milk are well incorporated.
* Use a handheld mixer, stand mixer cannot whip up 1-egg portion Whip the egg whites with an electric mixer until stiff peaks form.
Fold in the egg whites, into the coconut mixture, in thirds, lightening the batter in each addition.
Using a medium-sized ice cream scoop, portion out 9 batter balls on the baking sheet. * could be smaller next time, half recipe (8 cookies) are on the bigger side
For 9 macaroons (an ice cream scoop each), bake on a silicone mat at 325F for 25 minutes. Remove from the oven and allow to cool. for 16 macaroons (1/8 cup each), bake at 325F for 19 mins (turn off oven and leave them in for another 6 mins)
Meanwhile, place the chocolate chips in a microwave-safe bowl, and microwave on high at :30 intervals, stirring with a fork in between, to melt the chocolate into a smooth consistency. Submerge the coconut macaroon in the chocolate at least ¼" deep, remove and allow the excess to drip off. Place the cookie on a clean parchment lined baking sheet to set up. For faster setting, place the tray in the refrigerator for 30 minutes.
Keep refrigerated until ready to serve. Remove 10-15 minutes before serving to come up to room temperature.