In a large bowl, stir the coconut, condensed milk, vanilla and cocoa powder.
Separately, whip the egg whites and salt on high speed using a standing mixer or hand beaters until they form firm peaks.
Fold the egg whites into the chocolate mixtures, carefully so you keep as much air as possible in the batter.
Use a tablespoon (I plucked one right from my utensil drawer) to make scoops, then level out the center with your thumb. Bake at 325 degrees F for 25 to 30 minutes, until firm.
When cool enough to handle, melt your chocolate chips in the microwave in 10 second intervals, stirring in between each one. (It should take about 30 seconds total.)
Use a tiny spoon to put a dollop of chocolate in the center of each nest. Then top with jelly beans or chocolate eggs.