Cut parchment paper to fit your baking sheet or line with silicone mats. Set aside.
Place almond flour, powdered sugar, and cocoa powder in a food processor and pulse to grind as finely as possible. Sift the dry ingredients into a bowl, discarding any large bits, and whisk to combine.
Place the 90 grams of egg whites for the Italian Meringue into the bowl of a standing mixer with a whisk attachment. In a small saucepan, combine the granulated sugar and water and place over medium- high heat. DO NOT stir once the sugar begins to boil. Stir just to combine and leave it be after that.
When the sugar hits 203℉ begin to whip the egg whites in the stand mixer at medium speed to soft peaks. If the egg whites hit soft peaks before the syrup is ready, bump the speed to low.
Once the syrup hits 245℉, remove from the heat. Bump the mixer's speed down to medium- low and very slowly pour the syrup into the bowl, making sure not to hit the whisk. It's best to aim for the edge of the bowl. Increase the speed to medium and whip for about 8 minutes, or until the whites hold stiff, glossy peaks.
Make a well in the center of the dry ingredients. Add the 82 grams of egg whites. Stir about ⅓ of the meringue into the flour mixture until well combined. You can be a bit rough with this first addition. Now gently fold in the remaining meringue until just before you hit ribbon stage.
Transfer the mixture to a large pastry bag fitted with a 1/2 inch tip (2A). Holding the bag straight up, pipe circles onto your baking sheet by applying even pressure (don't try to draw a circle). If you are using a template, you want to fill the circles until just shy of the edge. They will spread a bit in the next step.
Firmly bang baking sheet on the counter several times to even the batter and loosen any air bubbles. Use a toothpick to pop any surface bubbles and even out any bumps. Bang the sheet on the counter again.
Let the macarons sit on the counter for about 30 minutes (up to an hour) to form a skin. When you touch the surface it should feel dry.
Preheat the oven to 310°F. Once the macarons are dry, bake one sheet at a time for 14- 16 minutes, rotating the sheet every 5 minutes. Keep an eye on them and adjust the baking temperature and time as needed.
Cool on the baking sheet for 5- 10 minutes before transferring to a cooling rack to cool completely.