Line two baking sheets with parchment paper or silicone baking mats. You may want to trace 1-½" circles spaced a couple inches apart on the back of each side of parchment paper as a guide for piping macaron shells later.

Sift the almond flour, powdered sugar, and cocoa powder through a fine mesh sieve, discarding any pieces of almond meal that are too large to go through. Sift a second time to make sure the ingredients are thoroughly mixed and light, then set aside.

In a large bowl, beat the egg whites on medium speed until foamy, about 1 minute. Gradually add the granulated sugar, about 1 tablespoon at a time, while continuing to whisk the egg whites and waiting 20 seconds or so between each addition.

Once all the sugar is added, continue to beat the egg whites on medium to medium-high speed until stiff peaks form. The egg whites should create a thick, fluffy meringue that holds it's shape when you stop the mixer and lift the beaters out. If the peaks don't hold their shape well, continue to beat a bit longer, but be careful not to mix at too high of a speed or for too long, which can cause the meringue to break.

Add the sifted almond/cocoa powder mixture to the stiff egg whites and begin to fold them in by mixing with a spatula from the bottom of the bowl and lifting it up to drop onto the top of the mixture. Continue to pull the spatula through the mixture by hand, lifting and dropping in a j-shaped folding motion until the mixture begins to loosen and reaches a consistency similar to flowing lava. If you lift a spatula fill of batter from the bowl, it should drizzle off in a thick ribbon and melt in on itself within about 10 seconds. If it falls off in blobs, rather than a ribbon, keep mixing the batter. You should be able to make 1 or 2 figure-eight patterns with the ribbon of batter. If the mixture immediately melts in on itself like honey or shampoo, then you have probably mixed a bit too far.

Transfer the macaron batter to a pastry bag fitted with a large round piping tip. Or use a large heavy-duty ziploc bag with one corner cut off. Pipe the macarons into 1 ½" circles on the prepared parchment or silicone-lined baking sheets, spacing them a couple inches apart. When the trays are filled, rap them a few times on the counter to help remove air bubbles from the shells, then let them sit out for 30-60 minutes until the tops are dry to the touch and don't stick to your finger.

Preheat oven to 300 degrees F. Bake one tray of shells at a time for 16-18 minutes. Let them cool completely before removing the shells from the parchment paper or silicone mats.

Meanwhile, make the ganache by combining the chocolate chips and cream in a medium microwave-safe bowl. Heat for 30 seconds, then stir well. Heat again in another 30 second burst, then stir, repeating until the mixture is smooth if necessary.

Transfer the ganache to the fridge and let it cool completely. Transfer to a piping bag fitted with a medium round tip, then pip onto the bottom-side of half the macaron shells. Match up with top shells to finish the macarons. You can eat them right away, although macarons are best the next day.