Prepare a baking sheet by lining it with parchment paper; set aside.
In a saucepan over low heat, combine the unwrapped caramel candies and heavy cream. Stir continuously until the mixture becomes smooth and glossy, ensuring it does not boil.
Once melted, remove the pot from the heat and stir in the shredded coconut alongside the vanilla extract until fully incorporated.
Scoop the mixture onto the prepared baking sheet, creating small mounds, and flatten gently with your hands. Refrigerate for at least 30 minutes to allow them to set firmly.
As the macaroons chill, melt the chocolate chips and coconut oil together in a microwave-safe bowl, heating in 20-second intervals and stirring until smooth.
Once the macaroons are firm, dip the bottoms into the melted chocolate. Let excess chocolate drip off and return them to the lined sheet. Drizzle any remaining chocolate over the tops of each macaroon.
While the chocolate is still wet, sprinkle a pinch of flaky sea salt on top of each macaroon. Chill the macaroons again for about 15 minutes or until the chocolate has fully set.