Preheat oven to 325°F (160°C). Line a baking sheet with a silicone mat or parchment paper.

In a large bowl, combine shredded coconut, condensed milk, vanilla extract, and salt. Mix until well combined.

In a separate medium bowl, beat the egg whites on medium speed. Slowly add granulated sugar over 3-4 minutes. Increase speed to high and beat until stiff peaks form (about 4-5 minutes more).

Gently fold the beaten egg whites into the coconut mixture until just combined. Scoop 1.5 tablespoon-sized mounds onto the prepared baking sheet, spacing them about 2 inches apart.

Bake for 20-25 minutes until lightly golden brown. Let cookies cool on the baking sheet for 10 minutes before transferring to a wire rack to cool completely.

In a microwave-safe bowl, combine chocolate chips and coconut oil. Microwave at 50% power in 1-minute intervals, stirring between each, until melted and smooth.

Once cookies are completely cool, drizzle the melted chocolate over the tops. Sprinkle with chopped macadamia nuts. Let the chocolate set before serving.