Preheat the oven to 325 degrees F and line two baking sheets with parchment paper. In a large bowl, whisk together the almond flour, the 1 cup of powdered sugar, cocoa powder, and fine sea salt until evenly combined and no lumps remain.
In a separate clean, dry bowl, beat the egg whites and cream of tartar with an electric mixer on medium speed until soft peaks form. Gradually add the granulated sugar while continuing to beat, increasing the speed to high, until stiff glossy peaks form, about 3 to 4 minutes total.
Gently fold the almond extract and vanilla extract into the beaten egg whites. Add the almond flour mixture in two additions, folding gently with a rubber spatula after each until just combined.
Be careful not to overmix or the egg whites will deflate. Fold in the mini chocolate chips at the end. Scoop the batter by rounded tablespoons onto the prepared baking sheets, spacing them about 1 1/2 inches apart. Dust the tops generously with powdered sugar through a fine mesh sieve.
Bake for 14 to 16 minutes until the tops are crackled and feel firm to the touch but the centers still yield slightly when pressed. The exterior should form a delicate crisp shell.
Let the cookies cool completely on the baking sheet before removing. They will develop their signature chewy interior with a crisp, crackly exterior. Dust with a final layer of powdered sugar before serving.