Sift together the cocoa powder, icing sugar and castor sugar.
Place the egg whites in to a clean bowl and add 3 tbsp castor sugar and whip until a soft peak. Continue to whisk and pour in sugar and cocoa powder until the meringue is glossy and stiff.
Place the meringue into a piping bag and pipe into circles on baking parchment. The size of a large digestive biscuit is perfect. Place into a pre heated oven 100C and dry out over night or until they release themselves from the paper.
Pipe or scoop the chocolate and caramel ice cream onto the meringues evenly add a dollop of espresso cream and squeeze on a second meringue to form a sandwich. Dust with a little bitter cocoa powder or smear the top with espresso cream and crumbles some chocolate meringue pieces over the top and a dust of cocoa powder.
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