Heat oven to 325°F. Line two baking sheets with parchment paper.
Stir coconut, condensed milk, and vanilla in a bowl until evenly moistened.
Whip egg whites with salt to medium peaks using a mixer or whisk.
Fold the whipped whites into the coconut mixture until just combined.
Scoop rounded tablespoons of batter onto sheets, spacing about 1 inch apart.
Bake 18–22 minutes, rotating pans halfway, until edges are golden and tops set.
Cool 5 minutes on the pan, then move macaroons to a rack to cool completely.
Melt chocolate with coconut oil in 20–30 second microwave bursts, stirring until smooth.
Dip bottoms in chocolate or drizzle over tops. Set on parchment and chill to firm.