01 - Preheat oven to 350°F. Line a standard muffin tin with 12 paper liners.
02 - Place 1 cup chocolate chips and butter in a microwave-safe bowl. Microwave in 20-second intervals, stirring until smooth.
03 - Whisk sugar and salt into the chocolate mixture. Add eggs one at a time, whisking thoroughly after each addition.
04 - Sift cocoa powder into the batter. Mix until completely smooth and glossy.
05 - Divide batter evenly among the 12 liners, filling each about halfway.
06 - Combine shredded coconut, sweetened condensed milk, and vanilla extract in a small bowl. Mix until sticky and uniform.
07 - Roll a heaping teaspoon of coconut mixture into a ball. Press gently into the center of each unbaked cupcake.
08 - Bake for 20 to 25 minutes until edges are set and centers are slightly puffed. Avoid overbaking.
09 - Let cupcakes rest in the pan for 10 minutes. Transfer to a wire rack and cool completely.
10 - Place 2 roasted almonds on each cupcake. Melt remaining chocolate chips and drizzle over almonds and cupcakes. Allow chocolate to set before serving.