Instructions

1. Make the meringue: Preheat the oven to 265°F. Line 3 large baking sheets with parchment paper and set aside.
2. In the bowl of a stand mixer fitted with the whip attachment, beat the egg whites and sugar on high speed until the mixture forms stiff peaks, 10–11 minutes.
3. Sift the cocoa powder directly over the meringue and, using a silicone spatula, immediately fold it in. (Once the cocoa has been added, the meringue will begin to deflate, so move quickly.) Transfer the meringue to a piping bag fitted with a ½-inch circular tip, then pipe the meringue onto two of the lined baking sheets (you should get about fifty 1-inch drops). Bake, rotating the pans 180 degrees halfway through cooking, until the meringues are set and easily lift away from the baking paper, about 2½ hours. Set aside to cool at room temperature.
4. Meanwhile, make the candied coconut: Turn the oven down to 250°F.
5. To a small pot over medium heat, add the sugar and ⅓ cup cold water and cook, stirring occasionally, until the sugar has dissolved. Remove from the heat, stir in the coconut until it is thoroughly hydrated, then transfer the mixture to the third lined baking sheet.
6. Bake, gently stirring the coconut occasionally, until the syrup has evaporated and the coconut has taken on a very pale tan color (do not let it brown), 45–50 minutes. Remove from the oven and set aside to cool to room temperature. Once cooled, roll a clean rolling pin firmly over the candied coconut to crush any large clumps.
7. Make the chocolate cream: In a double boiler or heatproof bowl set over a pan of simmering water, melt the chocolate, then remove from the heat and whisk in 2 tablespoons of cream. If the mixture is still hot, set aside, stirring occasionally, until it is just barely warm to the touch.
8. Meanwhile, whip the remaining ¾ cups cream until soft peaks form. Working in 3 stages, gently fold the whipped cream into the melted chocolate mixture. (If this is not done gradually, the cold whipped cream may cause the chocolate to seize up.) Transfer the chocolate cream to a clean piping bag fitted with a 1-inch round tip. 
9. Immediately before serving, assemble the cookies: Pipe the chocolate cream onto the bottom of one meringue and sandwich with another. Roll the edge of each sandwich in the candied coconut so it sticks to the sides of the chocolate cream. Lightly dust the meringues with confectioners sugar and arrange on a serving platter or stand. Serve immediately, with extra whipped cream, if desired.