Preheat the oven to 350°F (177°C). And line 2 baking sheets with parchment paper or a silicone mat.
Place chocolate chips and butter in a microwave-safe bowl and melt in the microwave. Place the bowl with chocolate chips for 1 minute at 50% power, stir well, and microwave for 30 seconds. Stir well and microwave again for 15 seconds, if needed. Let the melted chocolate cool slightly.
In a large bowl, whisk the almond flour, all-purpose flour, cocoa powder, espresso powder, baking powder, and salt.
In a mixing bowl with a paddle attachment, beat the eggs and sugar until fluffy and pale yellow, about 2 minutes on medium-high speed.
Add the cooled chocolate and butter mixture and whip on medium-high speed until well combined, about a minute.
Now, add the dry ingredients and mix on low speed until incorporated.
Using a medium cookie scoop, drop 1.5-inch balls on the prepared baking sheets, leaving about a 2-inch space between the cookies. Bake the cookies, one sheet at a time, for 10 minutes, or until the edges are set and slightly soft in the middle.
Let the cookies cool on a baking sheet for 5 minutes and then transfer them to a cooling rack to cool completely.
Store the cooled cookies in an airtight container for up to 5 days.