Combine coconut, flour and salt. Add sweetened condensed milk (ideally homemade!) and vanilla; stir until combined.
Scoop coconut mixture out onto prepared baking sheet. Bake until golden brown, 18 to 20 minutes. Transfer parchment and cookies to cooling rack to cool.
Add chocolate chips to a glass bowl set over, but not touching, simmering water. Stir until chocolate is melted and smooth.
Holding glass bowl with pot holder if hot, use a spoon to drizzle tops of macaroons with melted chocolate. If desired, dip the bottom of each cookie and return to parchment paper. Once chocolate has set, serve.