Preheat oven to 300 degrees F.
ightly grease and flour two baking sheets. In a small bowl, combine pecans, cocoa, confectioners’ sugar and chocolate chips. Set aside.
In a large bowl, beat egg whites with electric mixer until they just begin to stiffen. Gradually beat in 2 tablespoons of the sugar and continue beating until egg whites are stiff. Gradually add remaining sugar, beating at a low speed. Gently fold in pecan mixture.
With two spoons, spoon tablespoon-size scoops of meringue onto prepared baking sheets. Bake meringues until dry, about 1 hour. With metal spatula, remove from pan, let cool on wire rack, then wrap and store in a dry place. Meringues can be made up to a week in advance.
Packaging tip: Stack these inside a cellophane bag from candy store. Wrap gold wired ribbon around the neck of the bag.