Preheat your oven to 325°F (165°C) and line a baking sheet with parchment paper.
In a large mixing bowl, combine the shredded coconut, sweetened condensed milk, vanilla extract, and sea salt. Stir until well blended.
In another bowl, whip the egg whites with an electric mixer on high speed until stiff peaks form, about 2-3 minutes.
Gently fold the whipped egg whites into the coconut mixture using a spatula.
Scoop generous portions of the mixture onto the prepared baking sheet, spacing them about 2 inches apart.
Bake for 20-25 minutes, or until the tops are golden brown.
While the macaroons bake, melt the dark chocolate chips and coconut oil together in a microwave-safe bowl, heating in 30-second increments until smooth.
Let the macaroons cool for about 10 minutes, then dip the bottoms into the melted chocolate and return them to the parchment paper.
Drizzle any remaining chocolate over the tops of the macaroons for decoration.
Allow the chocolate to set completely at room temperature before serving.
Notes
Arrange the macaroons on a decorative plate and sprinkle with additional coconut flakes for garnish.