Grease an 8-inch square cake pan and line with greased parchment paper that goes up the sides of the pan to create a sling.

In a small pot, heat the oil over medium heat until hot—if you stick a wooden spoon in the oil, you'll see small bubbles form around it. Turn off the heat and add the chopped chocolate. Allow the chocolate to sit for 1 minute, then whisk until smooth.

Add the sugar and eggs and whisk together. Sift together the matzo meal and cocoa powder to remove any lumps, then stir it into the chocolate mixture.

Spread the chocolate mixture evenly into the prepared pan and sprinkle the chocolate chips over the top. Freeze the brownie mixture while preparing the macaroon layer. If you don't freeze the brownies, they will overbake and become too dry in the oven.

Preheat the oven to 375°F / 190°F.

In a stand mixer fitted with a whisk attachment, whip the egg whites on medium-high speed until foamy. Turn the speed down and sprinkle in the sugar, then turn the speed to high and whip until stiff peaks form. Add the salt, vinegar, and almond extract and whip until combined.

Remove the bowl from the mixer and gently fold in the potato starch using the whisk attachment or a rubber spatula. Fold in the coconut. Spread the mixture over the frozen brownies.

Bake in the middle of the oven for 35 minutes, until the top is lightly toasted and a tester comes out with moist chocolate crumbs. Allow to cool to room temperature before removing from the pan and serving. Use a sharp knife dipped in hot water to cut the brownies cleanly.