Preheat the oven to 325 degrees . Grease a 9-by-13-inch baking dish; line crosswise with a 14-inch piece of parchment paper, allowing the ends to hang over the sides.
In a large saucepan, cook the sugar and butter over medium heat, whisking occasionally, until bubbling. Remove from the heat and stir in the cocoa powder and 1/2 teaspoon salt; let cool for 10 minutes. Whisk in the vanilla, then the eggs one at a time, beating well after each addition. Whisk in the flour, then stir in 1 cup almonds. Pour the batter into the prepared baking dish and spread evenly with a spatula. Top with the remaining 1/2 cup almonds and the chocolate chips.
In a medium bowl, combine the coconut, sweetened condensed milk and remaining 1/4 teaspoon salt. Spoon the coconut mixture in dollops over the surface of the batter. Bake until the coconut is golden-brown and the brownie layer is just set in the center, about 35 minutes. Let cool completely before cutting into 16 bars.