01 - Preheat oven to 350°F and 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 and melted.
03 - Whisk sugar and salt into the melted chocolate mixture until fully incorporated. Add eggs one at a time, whisking thoroughly after each addition.
04 - Sift cocoa powder into the batter and mix until smooth and glossy with no lumps remaining.
05 - Divide batter evenly among the 12 prepared liners, filling each approximately halfway full.
06 - In a small bowl, combine shredded coconut, sweetened condensed milk, and vanilla extract. Mix until coconut is evenly coated and mixture holds together.
07 - Roll a heaping teaspoon of coconut mixture into a ball and gently press into the center of each unbaked cupcake. The batter will slightly rise around the filling.
08 - Bake for 20-25 minutes until edges are set and centers are slightly puffed. Avoid overbaking to maintain moist texture.
09 - Let cupcakes cool in the pan for 10 minutes before transferring to a wire rack. Cool completely before topping.
10 - Place 2 roasted almonds on top of each cooled cupcake. Melt remaining 1/2 cup chocolate chips in microwave and drizzle over almonds and cupcakes. Allow chocolate to set before serving.