Preheat the oven to 325° F. Line your baking sheet with parchment paper and set aside.
In a medium-sized bowl mix the coconut flakes, sweetened condensed milk, and vanilla extract until fully combined.
Separate the egg and place the egg white and salt in a medium bowl. Use a hand mixer and mix for 1 minute on high speed or until stiff peaks form. You will see the peaks when you take the beaters out of the bowl.
Add the egg whites to the coconut mixture and fold in until fully incorporated.
Use a spoon or a medium-sized cookie scoop to place 2 tablespoons of the mixture onto the lined baking sheet at least 1 inch apart. With clean hands form the mounds so they have a peak on top.
Bake for 22 minutes or until golden brown.
Remove from the oven and place the cookie sheet on a cooling rack to cool so that when you dip them in the chocolate they will not fall apart.
While the macaroons are cooling place the chocolate chips in a microwave-safe bowl.
Melt the chocolate chips by microwaving for 20-second intervals at 50% power and mix in-between each interval. Repeat until fully melted.
Dip each macaroon into the melted chocolate and place them back onto the parchment paper on the cookie sheet.
Pour the remainder of the melted chocolate into a piping bag with a small tip or small zip-top bag.
Cut a very small hole in the corner of the bag if using a zip-top bag and drizzle the melted chocolate over the macaroons.
Allow the chocolate to set for 30 minutes or in the fridge for 15 minutes before serving.