Preheat oven to 325-degrees Fahrenheit.
Mix the coconut and sweetened condensed milk in a large bowl until combined. Set aside.
In another large bowl, use the hand mixer to whip the egg whites on high until stiff peaks form.
Add the whipped egg whites into the coconut mixture and use a rubber spatula to gently fold the egg whites into the coconut mixture until thoroughly combined.
Use two tablespoons or a small melon scoop to drop the macaroon dough onto parchment-lined baking sheets, spacing about 1" apart.
Bake the macaroons in a preheated oven for approximately 25 minutes or until the cookies are lightly golden brown.
Remove the baking sheets to a cooling rack and cool completely.
Meanwhile, melt the chocolate chips on medium-low power in a microwave until melted. *NOTE - it is best to do this in 30 seconds intervals, stirring after each interval, until the chocolate is creamy. Trying to heat the chocolate too fast will harden the chocolate instead of turning it into a creamy consistency.
Stir in the espresso powder to the melted chocolate.
Once the cookies are cooled, dollop 1 teaspoon of melted chocolate on top of each cookie and sprinkle liberally with the chopped almonds.