Preheat your oven to 325°F (160°C) and line a baking sheet with parchment paper.
In a mixing bowl, combine the shredded coconut, sweetened condensed milk, vanilla extract, and salt. Mix well until fully combined.
Using your hands, form small mounds (about 1.5 inches) of the coconut mixture and place them onto the prepared baking sheet, spacing them about 1 inch apart.
Bake in the preheated oven for about 20-25 minutes, or until the macaroons are golden brown. Remove from the oven and let them cool completely on the baking sheet.
While the macaroons are cooling, prepare the chocolate dipping sauce. In a microwave-safe bowl, combine dark chocolate chips and coconut oil. Microwave in 30-second intervals, stirring in between until smooth and melted.
Once the macaroons are cool, dip the bottoms (or half of each macaroon) into the melted chocolate, allowing any excess chocolate to drip off. Place the coated macaroons back on the parchment paper.
If desired, sprinkle a few sea salt flakes on top of the chocolate while it's still wet for an extra flavor boost.
Place the dipped macaroons in the refrigerator for about 30 minutes, or until the chocolate has hardened.
Notes
Arrange the coconut macaroons on a serving platter, drizzling any remaining melted chocolate in a zigzag pattern over them for a decorative touch.