In a mixer on high speed, beat egg whites with cream of tartar until stiff peaks form.
Lower speed of mixer and add sugar and cocoa powder until just blended.
Remove bowl from mixer and gently fold in chocolate chips.
Using a piping bag (without a tip) or a plastic baggie with the corner cut off, pipe the meringue onto a parchment lined cookie sheet, leaving a 1/2 inch of space between them. Create mounds about 1-1/5 inches in diameter. Work in a circular motion forming a peak.
Bake in a 225 degree oven for 1.5 hours or until they are no longer soft to the touch.
You can dust them with powdered sugar or cocoa powder for presentation. Store in an airtight container.