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 the sugar and salt into the melted chocolate mixture until fully incorporated.
04 - Add eggs one at a time, whisking thoroughly after each addition until the mixture is glossy and well-blended.
05 - Sift cocoa powder into the batter. Mix until completely smooth and no lumps remain.
06 - Divide batter evenly among the 12 prepared liners, filling each approximately halfway full.
07 - In a small bowl, combine shredded coconut, sweetened condensed milk, and vanilla extract. Mix until coconut is evenly coated and mixture holds together.
08 - Form heaping teaspoon portions of coconut mixture into small balls. Gently press one ball into the center of each unbaked cupcake.
09 - Bake for 20 to 25 minutes until edges are set and centers are slightly puffed. Avoid overbaking to maintain fudgy texture.
10 - Let cupcakes cool in the pan for 10 minutes, then transfer to a wire rack to cool completely before topping.
11 - Place 2 roasted almonds on top of each cooled cupcake. Melt remaining 1/2 cup chocolate chips and drizzle over almonds and cupcakes. Allow chocolate to set before serving.