Reserve 20 almonds; set aside. Chop remaining almonds. In medium bowl, stir chopped almonds, coconut and milk until well blended. Refrigerate mixture 25 minutes for easier handling. Let cookie dough stand at room temperature for 10 minutes to soften.
Meanwhile, heat oven to 350°F. In large bowl, knead cookie dough and cocoa with hands until well blended. Cover with plastic wrap; set aside.
For each cookie, press 1 rounded tablespoon dough into 3-inch round. Place 1 tablespoon coconut mixture on center of each round. Wrap dough around filling, pressing edges to seal; shape into a ball. Place balls 3 inches apart on ungreased cookie sheets. Press each ball with fingers into 2 1/2-inch round. Press 1 whole almond on each cookie.
Bake 9 to 12 minutes or until puffed and edges are set. Immediately remove from cookie sheet to cooling rack. Cool completely, about 30 minutes.
In small microwavable bowl, microwave chocolate chips uncovered on High 10 to 20 seconds, stirring every 10 seconds, until smooth. Place in resealable food-storage plastic bag; cut small tip from corner of bag. Drizzle chocolate over cookies. Before storing, let cookies stand at room temperature until chocolate is set. Store in airtight container.