Preheat oven to 325 degrees F.
In a medium size bowl, combine *almost* the entire can of sweetened condensed milk (leave about 2 tablespoons in the can) with coconut. Stir to combine. Add in vanilla and stir to combine then set aside.
In a separate bowl combine egg whites and salt and beat until soft peaks form.
Gently fold egg whites into coconut mixture. Mix just until combined.
Scoop or spoon mixture, about two tablespoons, onto baking sheets that are covered with silicone baking mats or parchment paper sprayed with non-stick cooking spray.
Bake for approximately 25 minutes or until starting to turn golden brown. Remove from oven, then immediately remove cookies from baking sheet and transfer to a wire rack to cool completely.
Once macaroons have cooled, melt chocolate chips according to package directions. Dip each macaroon into melted chocolate, then transfer to a baking sheet that is covered with a silicone baking mat or parchment paper. No non-stick spray is required for this. Allow chocolate to set up completely, typically taking 1-2 hours.