Begin by preheating your oven to 325°F (160°C). Line a baking sheet with parchment paper to prevent sticking.
In a spacious mixing bowl, combine the shredded coconut, granulated sugar, all-purpose flour, and salt. Mix together thoroughly until all dry ingredients are evenly distributed.
In another bowl, whisk the egg whites and vanilla extract until the mixture becomes frothy, but do not whisk until stiff peaks form.
Carefully fold the frothy egg whites into the coconut mixture using a spatula or spoon. Continue to fold until the mixture is well combined; it should feel sticky and hold together when pressed between your fingers.
Using a cookie scoop or your hands, form small mounds (approximately 1.5 inches tall) of the coconut mixture. Place them on the prepared baking sheet with some space between each mound to allow for expansion during baking.
Bake the macaroons in the preheated oven for 20-25 minutes, or until they turn a lovely light golden brown on the outside.
Once baked, carefully remove the macaroons from the oven and allow them to cool completely on the baking sheet, which helps them maintain their shape.
While the macaroons are cooling, melt the chocolate chips and coconut oil together in a microwave-safe bowl. Heat in 20-second intervals, stirring in between, until the mixture is completely smooth and combined.
After the macaroons have completely cooled, dip the bottoms into the melted chocolate, allowing any excess chocolate to drip off. Place the dipped macaroons back onto the parchment paper to set.
For an elegant touch, drizzle any remaining melted chocolate over the tops of the macaroons using a fork for a decorative finish.
Notes
Serve on a tiered dessert stand for an attractive display.