Preheat the oven to 325F.
Line two baking sheets with parchment paper.
In a large bowl, add the coconut, Splenda® Sweetened Condensed Milk, vanilla, salt and stir to combine.
Add the egg whites to a large bowl or the bowl of your stand mixer and beat on high speed until stiff peaks form, about 3 minutes.
Fold the egg whites into the coconut mixture.
Scoop the batter by 1 to 1-1/2 tablespoons onto the lined baking sheets, leaving 1-inch spacing.
Bake, one pan at a time, for 22 to 25 minutes or until the tops and bottom edges are golden brown.
Completely on the pan.
Place the semi-sweet chocolate in a microwave-safe bowl. Microwave on high in 15- to 30-second intervals, stirring every time, until the chocolate is smooth and melted.
Dip the cookies in the chocolate then place them back on the baking sheet and let cool completely at room temperature.
Store in a covered container at room temperature.