Place egg whites in a large bowl; let stand at room temperature for 30 minutes. Add the extracts, cream of tartar and salt; beat on medium speed until soft peaks form. Gradually beat in sugar, 1 tablespoon at a time, on high until stiff peaks form and sugar is dissolved.
Fold in 1/4 cup cocoa. Place mixture in a pastry bag; cut a small hole in the corner of bag. Pipe meringue in 2-in. circles onto parchment-lined baking sheets. Bake at 250° for 50-60 minutes or until set and dry. Turn off oven; leave cookies in oven for 1-1/2 hours.
Dust cookies with remaining cocoa. Carefully remove from parchment. Store in an airtight container.