Beat the egg whites with the sugar in a deep bowl in a water bath. Once you've beaten the egg whites into a thick snow, remove the bowl from the water bath, add the cocoa and beat until the mixture cools.
In a buttered and floured oven dish, use an icing piping syringe to form meringues. Bake in a preheated oven at 212°F (100 °C) for approximately 1 hour. The meringues must not turn red.
The finished meringues will be dry on the outside and soft on the inside.