Step 1

1. Position a rack in the center of the oven and preheat to 375°F / 190°C. Line a rimmed baking sheet with a sheet of parchment paper.

Step 2

2. Lightly grind 7 tablespoons / 91 grams of the sugar in a blender and set aside until needed.

Step 3

3. Put the ground chia in a small bowl. Pour the water over the chia. Set aside for 5 minutes undisturbed and then whisk hard. The chia gel will be lumpy at first but will smooth out as it hydrates. Whisk a few more times while you sift the dry ingredients. (You can make the gel ahead of time and refrigerate for up to 3 days. Whisk vigorously before using.)

Step 4

4. Place a wire mesh strainer over a medium bowl. Add the coconut flour and the 7 tablespoons of ground sugar to the strainer and stir with a whisk to sift the ingredients into the bowl. (If any small bits remain in the strainer, add them to the mixture in the bowl.) Stir 1/2 cup / 40 grams of the shredded coconut into the dry ingredients.

Step 5

5. Whisk in the chia gel. Use a silicone spatula or your hands, if necessary, to get the gel thoroughly mixed into the flour mixture. Add the coconut milk beverage and the vanilla extract and mix with a silicone spatula, pushing hard on the dough until it holds together when squeezed in your fingers.

Step 6

6. Form the macaroons. Use a 1-teaspoon measure to scoop out rounded teaspoons of dough. Squeeze the dough hard in the palm of your hand so that it sticks together, and then roll into balls.

Step 7

7. Coat the macaroons. In a small bowl, mix the remaining 2 tablespoons / 12 grams of coconut and 2 teaspoons of sugar. Roll the dough balls in the coconut-sugar mixture. Press each ball on the baking sheet to flatten the bottoms.

Step 8

8. Place the baking sheet on the middle rack of the oven and immediately reduce the heat to 350°F / 180°C. Bake for 14 minutes until the bottom of the macaroons are lightly browned.

Step 9

9. Set the baking sheet on a wire rack. After 3 to 4 minutes, lift the macaroons off the baking sheet onto the rack. Cool the macaroons to room temperature and then refrigerate until cold before dipping the bottoms.

Step 10

10. Dip the bottoms of the cold macaroons in the melted chocolate. Set the coated macaroons on an acetate sheet or parchment-lined tray and refrigerate until the chocolate is set.