Preheat the oven to 300 degrees F. Line 2 baking sheets with parchment paper. Set aside.
In a chilled bowl of an electric mixer, beat egg whites and cream of tarter until soft peaks form. Add the sugar gradually, about 1 tablespoons at a time. Continue beating and adding remaining sugar until all of the sugar is dissolved and the meringue is very shiny and tight, (stiff peaks).
Sift cocoa over egg whites. GENTLY fold in using a large spatula. Do not overmix or stir! (The whites will flatten)
Gently fold in the chocolate chips. Use a pastry bag or drop batter by level tablespoonfuls onto prepared baking sheet. Bake at 300 degrees F for 40 minutes or until crisp. Cool pan on wire rack.
Store in a airtight container up to one week. Enjoy!