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To make the chocolate filling, Bring milk and butter to simmer in heavy medium saucepan. Remove from heat. Add chocolate; whisk until melted and smooth. Transfer to small bowl. Cool. Cover and refrigerate until thick and cold, at least 1 day and up to 3 days.
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To make the macaroons:
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1. Preheat oven to 400u00b0F. Line 2 large baking sheets with parchment paper. Blend powdered sugar and almonds in processor until nuts are ground to powder, scraping sides of bowl often, about 8 minutes. Grinding nuts with the powdered sugar keeps the mixture from becoming an oily paste
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2. Add cocoa and blend 1 minute more. Using an electric mixer beat egg whites in large bowl until stiff and not dry. Fold the almond-cocoa mixture into the beaten egg whites in 4 additions, making thick and sticky batter.
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3. Spoon half of batter into pastry bag fitted with 1/2-inch plain round tip. Pipe walnut-size mounds of batter onto each prepared sheet in 12 walnut-size mounds, spacing mounds apart (cookies will spread slightly).
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4. Bake cookies, 1 sheet at a time, until firm to touch in center and dry and cracked on top, about 11 minutes. Slide parchment with cookies onto work surface; cool cookies. Repeat with remaining batter, cooling sheets completely and lining with clean parchment for each batch.
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5. Arrange 1 macaroon, flat side up, on work surface. Drop 1 scant tablespoon filling onto cookie. Top with second macaroon, flat side down. Press lightly to adhere, to make a sandwich. Repeat with remaining macaroons and filling.
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Allow the macaroons to sit on the counter for an hour or so to allow the chocolate filling to soften some, so it is easier to spread.
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Arrange macaroons on platter. Cover; chill at least 2 hours and up to 1 day. Serve cold.
