Preheat oven to 350°F. Line a 13x9x2 pan with foil extending foil over sides. Lightly grease foil and set aside.
In a food processor, pulse cookies, sugar, and cocoa powder until fine crumbs. Place in a large bowl and stir in melted butter and vanilla until combined. Firmly press cookie mixture into prepared pan. Bake for 8 minutes.
While the crust bakes, combine flour, sugar, salt. Stir in flaked coconut. Stir in egg whites and vanilla until combined. Spoon coconut mixture over warm crust. Using a fork, carefully press coconut mixture to edges of pan.
Bake for 25 minutes or until macaroon layer is set and lightly browned. Cool in pan on a wire rack.
In a small saucepan, combine chocolate chips and coconut oil over low heat, stirring until melted. Drizzle over bars. Chill about 30 minutes or until chocolate is set.
Using edges of foil, lift out of pan and cut into 24 bars. Cut each bar diagonally to make 48 triangles. If desired place almonds on top.
To store: place bars between sheets of wax paper in an airtight container, cover. Store at room temp for 3 days or freeze for up to 3 months.
