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1
Put oven rack in middle position and preheat oven to 350F.
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2
Line a large baking sheet with parchment paper.
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3
Pulse almonds with cocoa and 1/2 cup confectioners sugar in a food processor until very fine and powdery.
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4
Beat egg whites with a pinch of salt in a large bowl with an electric mixer at medium-high speed until they hold soft peaks, then add remaining 2 tablespoons confectioners sugar, a little at a time, beating until whites just hold stiff peaks.
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5
Fold one third of almond mixture into whites with a rubber spatula, then fold in remaining almond mixture gently but thoroughly.
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6
Transfer batter to pastry bag and pipe 24 (1 1/2-inch-wide) rounds (1/3 inch thick) about 1 inch apart onto baking sheet.
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7
Tap down any peaks with a finger dipped in cold water.
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8
Bake until macaroons are puffed and edges are slightly darker, 15 to 18 minutes.
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9
Cool on baking sheet on a rack 20 minutes.
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10
While macaroons bake, heat chocolate and half-and-half in a 1-quart heavy saucepan over low heat, stirring constantly, until mixture is smooth and chocolate is completely melted.
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11
Cool to room temperature.
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12
When macaroons are cool, spoon chocolate filling into a small resealable plastic bag and seal bag, forcing out excess air.
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13
Make a tiny snip off 1 bottom corner of bag with scissors to form a 1/8-inch hole.
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14
Pipe a small mound (1 teaspoon) of chocolate filling onto flat sides of 12 macaroons, then top with remaining 12 macaroons to form sandwich cookies, pressing flat sides together gently.
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15
(You may have some filling left over.)
