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Heat oven to 330 degrees. Line bake sheet with parchment.
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Trace out 1 inch circles on parchment and set this aside as a "master copy". Reserve two extra sheets of parchment and set aside.
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Place egg whites and sugar in a stand mixer bowl and fit mixer with a whisk attachment. Beat on medium low speed until egg whites start to form loose translucent bubbles. Increase mixer speed to medium and beat until meringue turns foamy and white and starts to resemble well lathered shampoo, about 2 minutes. Increase mixer to high and beat until meringue holds glossy stiff peaks, about another 2-3 minutes. Turn off mixer.
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Process almond meal, powdered sugar and cocoa powder in a food processor and then sift.
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Add dry ingredients to meringue. Using a sturdy spatula fold and smash dry mixture into meringue against the bowl for about 20-25 folds. Don't worry about being gentle the idea is to knock the air out of it. The batter should hold its shape when spooned on itself and start to slowly flatten out after about 15-20 seconds. Start checking the batter after 20 folds for readiness. Transfer batter to pastry bag and let rest for 20 minutes before piping.
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Place master copy of drawn circles on a bake sheet and then place a sheet of parchment on top. Fill a pastry bag with batter and pipe until batter reaches edge of circle. Remove master copy from underneath piped layer and place on second bake sheet and pipe remaining batter (remove master copy and save for future use).Take hold of each pan and give it quick hard tap against the counter, turn the pan 90 degrees and give it another quick hard tap. This will deflate any bubbles and prevent cracked shells.
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Bake for about 15-17 minutes. Remove from oven and transfer to a cooling rack. Leave shells to cool completely on pan. Shells will cleanly peel away from parchment when ready.