Heat the oven to 325°F. Line two baking sheets with parchment paper.
Stir the coconut, condensed milk, vanilla, almond extract and salt together in a large bowl until every strand looks coated and glossy.
In a clean, dry bowl, whisk the egg whites until they hold firm but still glossy peaks.
Fold half the whites into the coconut mixture to loosen it, then fold in the rest until no white streaks remain.
Scoop the mixture with a 1 1/2 tablespoon cookie scoop, packing it firmly, and set the mounds 1 inch apart on the prepared sheets. You should get about 24.
Bake one sheet at a time for 20 to 24 minutes, until the tips and edges are deep golden and the centers feel set.
Cool the macaroons on the sheet for 10 minutes, then move them to a rack to cool completely.
Melt the chocolate and coconut oil together in short microwave bursts, stirring between each, until smooth.
Dip the bottom of each cooled macaroon into the chocolate, let the excess drip off, and set it back on parchment until the chocolate is firm, about 20 minutes.