Preheat the oven to 325° and have ready a baking sheet lined with a silicone baking mat or parchment paper.
Add the egg whites to the bowl of a stand mixer fitted with a whisk attachment. If you do not have a stand mixer, use a medium-sized mixing bowl, and a hand-held mixer or balloon whisk.
Beat the eggs on high speed until they have reached stiff peaks. Set aside until ready to use.
Add the egg yolks to a large mixing bowl, followed by the sweetened condensed milk, vanilla extract, and salt. Whisk to combine. Stir in the coconut.
Add the egg whites one scoop at a time, gently folding into the coconut mixture after each addition. Once all of the egg whites have been incorporated into the coconut mixture, scoop heaping tablespoons of batter onto the baking mat, spacing each dough round about 1″ apart.
Bake the cookies for 24-26 minutes, or until golden-brown in color. Remove from the oven and allow to cool completely.
Have ready a work surface lined with wax paper. Melt the chocolates according to package directions. Dip the bottom of each cookie into the melted chocolate, and allow for the excess to drip away. Transfer to the wax paper, and allow the chocolate to set up completely, about 30-45 minutes at room temperature. Serve and enjoy.
Add an additional 30-45 minutes to your time if dipping the macaroons in chocolate so they may have time to set up and harden.
Makes about 30-32 coconut macaroons.