Preheat oven to 250 degrees F. Spray a foil-lined baking sheet with non-stick spray. In a small bowl, mix 2 tbsp. of the sugar with almonds, cocoa and cornstarch. In a stainless or glass bowl, beat egg whites with an electric mixer until frothy. Add cream of tartar and beat on high speed until soft peaks form. Gradually add flavoring and remaining sugar. Beat until stiff and shiny. Gently fold cocoa mixture into meringue.
Drop cookie mixture from a teaspoon onto the baking sheet to form small mounds. Leave about 2 inches between each mound. (Mixture could also be piped through a large pastry bag fitted with a large star tube.) Bake at 250 degrees F for 40 minutes. Cookies should be dry and slightly browned. Cool completely. Store in a tightly covered container.