Preheat oven to 350°F and line a baking sheet with parchment paper.
In a large bowl, combine the brownie mix, flour, eggs, oil and water; batter will be thick.
Using a small cookie scoop, drop the dough onto parchment-lined baking sheet, keeping 2 inches between the cookies.
Bake for 8 minutes, or until the top of the cookie has a dry appearance, but is still soft to the touch. Don't overbake!!
Let cool for 2 minutes, then use a small cap (such as a cap of a vanilla bottle) to make an indentation in the center of each cookie. Let cool completely on a wire rack.
In a mixing bowl, combine the coconut, powdered sugar and sweetened condensed milk.
Spoon a rounded teaspoon of the coconut mixture into the indentation of each cookie.
In another small bowl, combine the chocolate chips and oil. Microwave for 60-90 seconds, stirring every 30 seconds, until smooth.
Drizzle the chocolate over the cookies and top with an almond.