1. Preheat oven to 350 degrees Fahrenheit. Line two baking sheets with Gefen Parchment Paper.
2. Combine the confectioners’ sugar, powdered almonds, and cocoa in a blender or food processor. Blend or process until there are no lumps.
3. In a medium bowl, beat the egg whites until they begin to rise, hold their shape, and soft peaks form. While whipping, beat in the sugar until very stiff and firm, about two minutes.
4. Using a spatula, carefully fold the ground almonds, confectioners’ sugar, and cocoa combination into the beaten egg whites.
5. When the mixture is smooth and there are no streaks of egg white, stop folding and scrape the batter into a pastry bag with a plain half-inch tip. Pipe the batter on the prepared baking sheets in one- to one- and- a- half-inch circles (about one tablespoon each of batter), evenly spaced at least one and a half inches apart to allow for expansion. Tap the baking sheet several times firmly on the countertop to flatten the macarons.
6. Bake for 16-18 minutes. Let cool completely, and then remove from baking sheet.