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 and melted.
03 - Whisk the sugar and salt into the melted chocolate mixture until thoroughly combined.
04 - Add eggs one at a time, whisking vigorously after each addition until fully incorporated before adding the next egg.
05 - Sift cocoa powder into the batter and mix until completely smooth and glossy, with no lumps remaining.
06 - Divide the 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 a sticky, uniform consistency forms.
08 - Roll a heaping teaspoon of coconut mixture into a small ball and gently press it into the center of each unbaked cupcake, ensuring it's slightly submerged in the batter.
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 carefully transfer to a wire rack to cool completely before topping.
11 - Place 2 roasted almonds on top of each cooled cupcake. Melt the remaining 1/2 cup chocolate chips and drizzle over almonds and cupcakes. Allow chocolate to set before serving.