For the cookies:

1. In a medium bowl combine flour, cocoa powder, baking soda, sea salt, baking powder. Set aside.
2. In the bowl of a standing mixer fitted with the paddle attachment, or in a large bowl with a hand mixer, cream together butter, and sugars until combined.
3. Beat in egg and vanilla until fluffy and then add the coffee and mix again.
4. Tip in the dry ingredients and mix until just combined.
5. Finally add the chocolate chips and stir by hand.
6. Scoop the dough onto two lined baking sheets (about 2 tbsp in size). You want with at least 1 ½” between the cookies. Chill in the fridge for at least 30 mins.
7. Preheat oven to 190c (375 degrees F)
8. Bake in preheated oven for approximately 8-9 minutes. Take them out when they are just barely set as they will continue cooking. They should be set around the edges.
9. Let them sit on the baking pan for 5 minutes before removing to cooling rack to cool completely.

For the icing:

1. In a medium bowl with an electric mixer or in a stand mixer using the whisk attachment, whisk together all of the ingredients until it reaches stiff peaks and it holds its shape.
2. Add the mixture to a piping bag fitted with a piping tip - or you can use a ziplock bag with the corner cut off. Pipe the mascarpone cream on top of the cookies in a swirl, starting from the middle and moving outwards. Add a tablespoon of cocoa to fine mesh sieve and finish the cookies with dusting of cocoa powder for that tiramisu effect!