Line a 12-cup standard muffin pan with paper liners and set aside.
Stir together sweetened shredded coconut, ¾ cup sliced almonds, sweetened condensed milk and almond extract in a medium bowl, until well combined. Set aside.
Into another medium microwavable bowl, add chocolate chips and vegetable oil. Microwave for approximately 2 minutes (stirring every 30 seconds), until completely melted and smooth. (Microwave for additional few seconds, if not fully melted).
Pour 1 tablespoon melted chocolate into each paper liner. Divide coconut-almond mixture into the 12 cups and press with your fingertips or the back of a spoon to pack them slightly. Top with an additional 1 tablespoon melted chocolate mixture and evenly spread with the back of a spoon to smoothen.
Sprinkle some sea salt and sliced almonds (chopped if desired). Place muffin pan in the refrigerator to chill and set the chocolate for at least 4 hours. Store cups in an airtight container for 1-2 weeks in the refrigerator.