Line two large sheet pans with parchment paper. Make sure the parchment paper lies flat so you can achieve perfectly round macarons.
Add the almond flour, powdered sugar, and cocoa powder to a fine mesh sieve set over a large bowl. Sift the dry ingredients into the bowl, discarding any large lumps that remain. Set aside.
Fill a small saucepan half way with water. Bring it to a boil over high heat.
In the bowl of a stand mixer, combine the egg whites and granulated sugar. Remove the saucepan of water from the heat and place the bowl on top of the water. Whisk the egg whites until the sugar has dissolved— about 2 minutes.
Return the bowl to the stand mixer and whip on medium-high speed (Kitchenaid #6-8) using the wire whisk until stiff peaks form.
Once the meringue has reached a stiff peak, add half of the dry ingredients and fold it into the egg whites using a silicone spatula.
Once no large lumps remain, add the second half of the dry ingredients and repeat the folding until they are fully incorporated.
Next, deflate the meringue by smushing the batter against the sides of the bowl and then folding it back onto itself. Repeat until the meringue is at the “lava stage”. (See notes)
Transfer the meringue to a piping bag fitted with a round tip (I like a Wilton #10).
Pipe 1-inch circles about 2 inches apart on the parchment-lined baking sheet.
Hold the tray a few inches off the counter and drop it straight down to release any air bubbles. Repeat 5 times, or until you don’t see any large air bubbles.
Allow the macarons to rest at room temperature for at least 20 minutes, or until they develop a skin. While the macarons rest, preheat your oven to 315°F.
When the macarons are ready to bake, you should be able to touch them without the batter sticking to your finger. Bake the macarons in a pre-heated oven for 10 to 12 minutes, or until they are set and no longer wet in the center.
Leave the macarons on the baking sheet until they’ve cooled to room temperature.