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 between each, until completely smooth.
03 - Whisk sugar and salt into the melted chocolate mixture until incorporated. Add eggs one at a time, whisking thoroughly after each addition.
04 - Sift cocoa powder into the batter. Mix until completely smooth and glossy with no visible lumps.
05 - Distribute batter evenly among the 12 prepared liners, filling each approximately halfway full.
06 - Combine shredded coconut, sweetened condensed milk, and vanilla extract in a small bowl. Mix until coconut is evenly coated and mixture becomes sticky.
07 - Shape heaping teaspoonfuls of coconut mixture into small balls. Gently press one ball 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 to maintain fudgy texture.
09 - Let cupcakes rest in pan for 10 minutes. Transfer to a wire rack and cool to room temperature before topping.
10 - Place 2 roasted almonds on each cupcake. Melt remaining 1/2 cup chocolate chips and drizzle over almonds and cupcakes. Allow chocolate to set before serving.