3 3/4 cups unsifted powdered sugar (1-pound box)

9 oz. unblanched almonds, finely ground (1 2/3 cups)

1/2 cup unsifted cocoa powder (50 g)

1 cup egg whites, room temperature (about 7-8 large)

1/2 cup unsifted powdered sugar (50 g)

1 tsp. honey

Adjust rack to upper third of oven and preheat oven to 475 F. Line two large cool baking sheets, each measuring 14 by 17 by 1/2 inches, with parchment paper. Place two additional pieces of parchment paper, identical in size to the ones on the baking sheets, on the work surface near the baking sheets. Fit a 16-inch pastry bag with a 5/16-inch plain decorating tip (such as Ateco #5).

Pour 1/2 pound of powdered sugar and half the ground nuts and cocoa into a large medium-mesh sieve. Shake over a sheet of waxed paper to blend the ingredients. Sieve the remaining 1/2 pound powdered sugar and the remaining nuts and cocoa over the waxed paper. Add to the sifted mixture any nut particles that remain in the sieve.

In the large bowl of an electric mixer, preferably with a whisk attachment, whip the egg whites at medium-low speed until the whites form soft, frothy peaks, about 2 minutes. Increase to medium speed, add the 1/2 cup powdered sugar and the honey, and whip just until billowy, thick, but not dry, peaks form, about 3 minutes.

Using a rubber spatula, fold in all the dry ingredients. As you fold, the mixture will deflate somewhat to resemble a brownie batter. Without delay, scoop all of the mixture into the pastry bag. Piping the batter may be easier if you anchor the parchment by smearing some batter on each corner under the paper. Pipe candy “kiss” shapes, 3/4 to 1 inch in diameter, on the cool baking sheets. The kiss pattern will dissolve before baking, leaving a smooth surface. Pipe the remaining batter on the additional sheets of parchment paper.

Allow to dry at room temperature for 30 minutes to prevent the cookies’ surfaces from cracking during baking.

Just before baking each batch, double-pan the cookies: Place the baking sheet on a second sheet of the same size. This will diffuse the flow of heat on the baking sheet. Place one baking sheet of cookies in the oven, and immediately reduce the temperature to 425 F. Reduce the temperature by 25 degrees F. every 2 minutes. Bake, one sheet of cookies at a time, for 8 minutes only, finishing at 350 degrees F. Lowering the temperature in this way maintains a constant flow of heat but prevents the cookies from overbaking, inflating and cracking.

Place baking sheet on a wire rack until cookies are completely cool. With a metal spatula, carefully lift cookies from the paper.

Continue to bake the other batches in the same manner. Each time, be certain to preheat oven to 475 F. To bake the cookies piped on the two sheets of parchment, merely slide the paper onto a cool baking sheet.

For the Dark Chocolate Ganache Center:

6 oz. bittersweet chocolate, finely chopped

3/4 cup heavy cream (6 oz)

Put the chocolate in a medium bowl. In a small saucepan, heat the heavy cream just to the boil. Remove from heat. Pour over chocolate; whisk until chocolate melts and mixture is smooth and shiny. Set aside to cool until it develops enough body to pipe.

Turn half the macaroons baked-bottom side up. Using a 14-inch pastry bag fitted with a 1/4-inch plain decorating tip (such as Ateco #2), pipe a bulb of filling equivalent to 1/2 teaspoon. Place plain macaroons, dome side up, on top of the filled ones; press gently to fit the pair together.

These are best eaten the same day; or freeze, separating the layers with strips of waxed paper, in airtight sturdy plastic containers up to 1 month.

Makes 5 dozen 1 1/2-inch sandwiches

Baking note: Because the nuts provide structure as well as flavor in this recipe, it is important to grind them to yield 2 1/3 cups. The food processor does this with no problem.