Sift together the almond meal, powdered sugar, and cocoa powder. Set aside.
Add the room-temperature egg whites to a bowl of a stand mixer. Whip the egg whites on medium speed for 1-2 minutes, until white and foamy, then add the cream of tartar.
Slowly add in the granulated sugar and then increase the speed to medium-high. Mix for 7-8 minutes, or until stiff peaks form.
Use a rubber spatula to gently fold the dry mixture into the stiff egg whites. Slowly fold and mix the batter until smooth. The batter is ready when it flows slowly in ribbons off the spatula and you can draw a figure 8.
Line an upside-down baking tray with a silicone baking mat. Fill a piping bag with a small round piping tip and pipe the batter over the top of the tray into 1 ½ inch rounds spaced 2 inches apart.
Tap the baking sheet on the counter to remove any air bubbles. You can pop them with a toothpick if desired. Let the macarons sit at room temperature to form a skin, anywhere from 30-60 minutes. While the macarons are resting, preheat your oven to 300F/149C.
Bake each tray for about 13-14 minutes. The macarons are done baking when you gently touch the top of the shell, it should just barely budge from the foot. Allow them to cool completely on a wire rack before filling.
Dip the bottoms of all the shells in the melted chocolate and stick one-half of the marshmallow onto the shell. Sandwich the marshmallow with the other shell, then place them on a tray and let them chill in the fridge for 10 minutes to harden the chocolate and secure the marshmallow in place. Once assembled, torch until golden brown if desired then enjoy!