Line two baking sheets with silicone baking mats. Spray mats with nonstick cooking spray. You can also line with parchment paper.
In a large bowl, whisk together the powdered sugar with cocoa powder and salt.
Stir in the egg whites, ground almonds, and extracts.
Whisk just until the batter comes together.
Stir in the coconut and chocolate chips.
Scoop the batter by the tablespoonful onto the baking sheets. Leave enough space between each cookie for them to spread (about 2 ½ ” of space between each cookie).