Fat (triglyceride) enters the small intestine in the form of an emulsion of droplets which are stabilised by surfactants from the diet including proteins and phospholipids.
Bile salts (BS) bind to the surface of these droplets, displacing proteins. The BS-stabilised droplets are the substrate for pancreatic lipase which can adsorb to the BS-stabilised surface and convert the triglycerides to monoglycerides and free fatty acids.
The products of lipolysis then enter micelles that are formed by BS and phosphatidylcholine (PC: also in bile). The prevailing view is that these micelles take the form of discs of bilayer-like structure with BS situated both around the edges protecting the exposed acyl groups, and also embedded within the PC bilayer.
I think that the mechanism by which the products of lipolysis move from BS/PC micelles into enterocytes is not known. However, once they have entered they are re-esterified to form triglycerides which are packaged into chylomicrons (a class of lipoproteins) and exported into the lymphatic system.
Maldonado-Valderrama et al. (2011) The role of bile salts in digestion. Adv Colloid Interface Sci. 165:36-46 doi: 10.1016/j.cis.2010.12.002