Do ahead: Separate your eggs: there should be absolutely no yellow or egg yolk in the egg whites that are to be whipped. The yolks can be reserved for another use. Let the egg whites come to room temperature; 10-20 minutes on the counter should do it. Use clean utensils, bowls, and hands - as grease or any kind of fat will prohibit meringue formation.
Set the sugar on a metal pie pan or a small cookie sheet and set it in the middle rack of the oven, turn the oven on to preheat to 225 F. The goal is to just warm the sugar slightly. Once the oven has preheated, take the sugar out.
While the oven is preheating, set the egg whites in the bowl of a stand mixer and affix the whisk attachment. Begin whisking on low and turn it to medium low speed, adding the cream of tartar as it whisks. Whisk until the whites are completely frothy (even at the bottom) and have reached soft peaks. The bubbles should be quite small and there should be no pale yellow liquid.
With the mixer on medium low speed, add the sugar about a tablespoon at a time allowing the mixer to run at least 10 seconds between each addition. Once all the sugar is in, stop the mixer and scrape the sides to catch any sugar granules that are not getting mixed into the meringue.
Whisk until you reach stiff peaks adding the salt and vanilla toward the end: this is going to take awhile, about 10 minutes but don’t go by timing - you’re looking for a meringue that is thick, glossy and holds its shape. When the whisk is lifted the meringue should not droop. Once you have stiff peaks, add in the sifted cocoa and turn the mixer on just to mix it in (no more than 20 seconds). If it still hasn’t mixed, use a clean rubber spatula to fold the rest in: carefully making large J shapes.
Prepare a cookie sheet with parchment paper (a little grease on the pan helps hold the paper down) and use a cookie scoop - I use this disher - that holds about 2-2.5 tablespoons of meringue to dollop the meringue onto the pan. Leave just a little space around them, they do puff a bit but they won’t spread.
Set in the oven to bake (it should still be at 225 F) until the meringues are dry to touch and lift easily from the parchment, for one and a half hours then shut off the oven and let the meringues cool for at least 4 hours or overnight in the oven. They’re ready to eat as soon as they are completely cool. Store in an airtight container.