Add the heavy cream and allulose to a small saucepan. Mix well and heat up over medium heat. Cook, whisking continuously, until the sweetener dissolves.
Add the cocoa powder, vanilla extract, and salt. Continue to whisk until there are no lumps left. Remove from the heat.
Add the shredded coconut. Mix all well. Set it aside.
Line a large cookie tray with parchment paper. Shape the mixture into 22 equal balls. Place them on the prepared baking tray and set them aside.
Add the chocolate to a microwave-safe dish. Microwave until completely melted. Stir in the coconut oil.
Dip each ball halfway into the melted chocolate. Put it back on the baking tray. Repeat with the remaining balls.
Serve the chocolate macaroons immediately or store them for later. Enjoy!