Preheat the oven to 325°F and line a baking sheet with parchment paper, and set aside.
Add the 14 ounces sweetened coconut flakes to a food processor and pulse a couple of times. You want to make the coconut smaller but not powder.
In a large mixing bowl, combine the coconut, 14 ounces dulce de leche, and 1 teaspoon vanilla extract until fully combined.
In a standing mixer bowl, or separate large bowl, beat the 2 large egg whites and ¼ teaspoon salt until stiff peaks form.
Fold the egg whites into the coconut mixture until evenly combined.
Use a cookie scoop to portion the mixture onto the prepared baking sheets at least 1 inch apart.
Bake for 23 to 25 minutes or until the tops and edges are golden. Let cool on the pan for 10 minutes before transferring to a wire rack to cool completely.
Once cooled, melt the 4 ounces chocolate melting wafers in the microwave at 30-second intervals, stirring between each one until fully melted.
Dip the bottom of each cookie in the chocolate and place on parchment or wax paper to set. Drizzle chocolate over the top.