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Preheat the oven to 325°F. Line two rimmed baking sheets with parchment paper.
In a large bowl, stir together the coconut, condensed milk, vanilla, and salt.
In another larger bowl, beat the egg whites on high speed until stiff peaks form, about 3 minutes.
Gently fold the egg whites into the coconut mixture.
Using a 1½-tablespoon scoop, scoop the cookie batter onto the lined baking sheets, spacing each of them about 1 inch apart.
Bake, 1 sheet at a time, for 20 to 25 minutes or until the tops and bottom edges are golden brown.
Let cool completely on the pan.
Place the semi-sweet chocolate in a microwave-safe bowl. Microwave on high in 30 second intervals, stirring between each, until the chocolate is smooth and melted.
Dip the bottom of the cookies in the chocolate. Place back on the lined baking sheets and let cool completely at room temperature until the chocolate is set, about 1 hour.
You can also drizzle the top of the cookies with the chocolate instead of dipping, if desired.
Cookies can be stored in an airtight container at room temperature for up to 1 week.