Preheat oven to 350 degrees. Line a baking sheet with parchment paper then coat it with cooking spray.
In a small bowl, combine the coconut, flour, and salt. Add the condensed milk and vanilla; mix well. The batter will be stiff.
Drop by tablespoonfuls 1 inch apart onto a greased baking sheet. Bake for 15-20 minutes or until golden brown.
Place the chocolate chips and one teaspoon of coconut oil in a glass bowl, then put into the microwave for 30 seconds. Remove and stir then place back into the microwave for 10 seconds. Remove and stir then place back into the microwave for 10 seconds. Remove and stir until completely melted. If needed, continue cooking for 10-second increments. Be careful not to overcook the chocolate!
Dip the bottom half of the coconut macaroons into the melted milk chocolate then place on a baking sheet topped with wax paper. Repeat with the remaining macaroons.
Place into the refrigerator for 30 minutes to allow the chocolate to set. Serve and enjoy.
Store the remaining macaroons in a covered airtight container in the refrigerator. Enjoy.