In a medium bowel, sift together the almond flour and powdered sugar. Add in the espresso powder and set them aside.

Heat up a small pot of water on the stove to create a double boiler for the Swiss meringue. Whisk the egg whites and granulated sugar in the bowl of a stand mixer over the double boiler until the sugar is fully dissolved and the egg whites are frothy (about 120F or 49C).

Remove the mixture from the heat and use the stand mixer with the whisk attachment, at high speed, to beat the egg whites and granulated sugar just until stiff peaks form, about 2 minutes.

Sift the almond flour, powdered sugar, and espresso powder mixture over the meringue and use a firm spatula to fold the dry ingredients into the meringue. The method that I use to fold the batter (see my Vanilla Macarons photos for reference) is by pressing the batter up against the wall of the bowl and then scraping it off of the bowl.

Do this until the mixture is able to ribbon off and form a complete figure '8' without breaking. This may take a while- keep folding but don't over-mix, so test the figure '8' every 5-10 folds.

Using a piping bag, with a small circle tip, pipe out 1 1/2 inch size circles onto a lined cookie sheet, about 2 inches apart. Rap tray on the counter a few times to remove any air bubbles from within the batter (use a toothpick to remove any air bubbles that are visible and won’t come out).

Allow the cookies to rest while preheating the oven to 300F (149C) conventional (no fan). Bake one pan at a time in the center of the oven for 13 minutes. Remove the pan from the oven and allow the cookies to cool completely on the pan.

In a small pot on the stove, heat the cream over medium-low heat, just until it begins simmering. Pour it into a larger bowl over the chocolate chips and cover it for 1-2 minutes.

Slowly stir until all of the chocolate is melted and combined with the cream. Cover it and allow it to cool until it's thick enough to pipe without running.