Preheat oven to 325 degrees. Line a baking sheet with Silpat or parchment and set aside. In a medium pot, bring 2 inches of water to a simmer.
In a large mixing bowl, combine egg whites, coconut sugar, and salt.
Place the bowl over the simmering water and make sure the bottom of the bowl does not touch the water. Whisk the egg white mixture until the sugar completely dissolves.
Remove from heat, stir in vanilla bean paste and coconut flakes.
Using a small ice cream scoop or measuring spoon, spoon individual tablespoonfuls of the dough onto the prepared baking sheet, placing them a couple of inches between each other. Bake for 10 minutes, rotate the baking sheet once, and bake for another 8-10 minutes until cookies are slightly golden brown.
Cool completely on a wire rack.
In a microwave-safe bowl, melt the chocolate chips in 20-second intervals.
Then, stir in the espresso powder until well incorporated.
Dip the bottoms of the cooled macaroon cookies into the melted chocolate and place them back on the baking sheet until set.