Heat oven to 325°F. Line two baking sheets with parchment.
Stir coconut, condensed milk, vanilla, and almond extract in a large bowl until evenly coated.
Whisk egg whites, sugar, and salt in a clean bowl to medium peaks.
Fold the whipped whites into the coconut mixture just until combined.
Scoop 1½-tablespoon mounds onto sheets, spacing about 2 inches apart.
Bake until edges are deep golden and centers are set, 20 to 24 minutes, rotating pans halfway.
Cool completely on the pans, then transfer to a rack.
Microwave chocolate with coconut oil in 20-second bursts, stirring until smooth; or melt over a double boiler.
Dip macaroon bottoms in chocolate, let excess drip, then set on parchment. Drizzle any extra over tops. Let set.