Ingredients
Method
Place racks in upper and lower thirds of oven; preheat to 325°. Spread out 14 oz. sweetened shredded coconut (about 6 cups) on a rimmed baking sheet in an even layer and toast on top rack, shaking baking sheet occasionally, until golden brown, 8–10 minutes. Transfer coconut to a plate or small bowl.
Vigorously whisk 4 large egg whites, 2 Tbsp. (packed) light brown sugar, and 1½ tsp. Diamond Crystal or 1 tsp. Morton kosher salt in a large bowl until frothy and pale in color. Whisk in ½ tsp. vanilla extract, then fold in toasted coconut.
Scoop out heaping tablespoonfuls of coconut mixture, pressing 1–2 pieces of 2 oz. semisweet or bittersweet chocolate, chopped into ¼"–½" pieces, inside. Add additional pinches of coconut mixture as needed to completely encase chocolate. Divide macaroons between 2 parchment-lined baking sheets (reuse the one from toasting coconut; just wipe it clean first), placing about 2" apart. Sprinkle each with flaky sea salt.
Bake macaroons, rotating baking sheets top to bottom and back to front halfway through, until golden brown, 15–17 minutes. Let cool on baking sheet 10 minutes (the cookies will be very delicate right out of the oven). Transfer to a wire rack and let cool completely. Do ahead: Macaroons can be baked 1 day ahead. Store airtight at room temperature.