Preheat oven to 350 degrees F (175 degrees C).

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Line a baking sheet with parchment paper.

Blend coconut, sugar, flour, vanilla extract, almond extract, and salt in a food processor until combined, about 30 seconds.

Beat egg whites in a bowl until soft peaks form.

Fold coconut mixture into egg whites until just combined.

Wet your hands. Roll spoonfuls of coconut mixture between palms to golf ball-size cookies; arrange on the prepared baking sheet.

Bake cookies in the preheated oven until coconut is slightly golden and toasted, about 15 minutes. Transfer to a wire rack to cool, 30 minutes.

Line baking sheet with new piece of parchment paper.

Melt chocolate chips in the top of a double boiler over just-barely simmering water, stirring frequently and scraping down the sides with a rubber spatula to avoid scorching.

Dip half of each cookie in the chocolate and place on the prepared baking sheet. Place in refrigerator until chocolate is set, about 15 minutes.