In a large bowl, mix together the powdered sugar, powdered almonds and cocoa powder. Then, sift it into another bowl, using a sieve.
Place the egg whites in stand mixer, and add the lemon juice. Stir for about 1 minute. Add 25 grams of sugar, and mix on medium-high for about 2 minutes. Add 25 more grams of sugar and increase speed to high. Whisk until the eggs are very stiff, about 5 minutes. (To see the consistency, go to 2:50 on the video)
Sprinkle 1/3 of the almond mixture into the eggs and fold gently. Continue adding the almond mixture to the eggs a third at a time, until incorporated. (3:20 on the video)
Spoon the mixture back into the large mixing bowl. With a paddle spatula, work the mixture around to the right and then flat toward you. Continue until the texture is smooth and shiny, but still soft so it falls into itself. (4:05 on the video)
Spoon into a piping bag or large Ziploc bag with a round tip. Pipe one-inch circles onto silicone-lined pan from a vertical angle. (5:35 on video)
Tap the bottom of the pan, to remove bubbles. (6:10 on the video) Allow to rest for 20 minutes. You should be able to touch the top of the macarons. (8:35 on the video)
Bake at 300 degrees for 25 minutes. Let rest until cool.