Preheat oven to 350ºF and line a baking sheet with parchment paper.
Bring a medium saucepan of water to a boil on the stove. Add coconut oil and chocolate chips to a large heat proof bowl and then set the bowl over the sauce pan. Stir the oil and chocolate with a rubber spatula until all of the mixture is melted.
Remove the bowl from the pot. Let the mixture cool slightly, about 3 minutes.
Add coconut sugar and maple syrup to the bowl and whisk together. Add in the egg and vanilla extract, and whisk vigorously until the mixture has thinned out and is shiny and smooth.
In a separate bowl, either sift or whisk together almond flour, tapioca flour, cocoa powder, baking soda and pinch of salt until no lumps remain.
Fold the dry mixture into the wet mixture until fully combined.
Place powdered sugar in a bowl.
Scoop and roll dough into balls about 2 tablespoons in size and then coat in powdered sugar. Place the coated dough on a baking sheet evenly spaced apart (these do not spread much). Once all the dough balls have been rolled in powdered sugar, repeat the process, by rolling them all again in the powdered sugar.
Bake in the preheated oven for 9 minutes. Let cool at least 1 hour before touching, as they’ll be quite soft at first.
Cookies will keep, covered in an air-tight container at room temperature, for 2-3 days.