1. Heat oven to 350 degrees F. Line 2 large baking sheets with aluminum foil. Beat egg whites, imitation orange extract and cream of tartar in large bowl on medium speed until frothy. Increase speed to medium-high; add sugar, 1 tablespoon at a time, and beat until stiff, glossy peaks form, and whites have tripled in volume, about 7 minutes.
2. Sift cocoa powder over beaten egg white mixture. Carefully fold in cocoa powder until its evenly distributed. Fold in mini chocolate chips. Drop meringue by heaping tablespoonfuls onto prepared baking sheets. Place in 350 degrees F oven. TURN OVEN OFF. Let stand in closed oven overnight.
3. Remove sheets from oven. If kisses are sticky to touch, bake in 200 degrees F oven for 10 minutes. With thin metal spatula, carefully lift cookies off baking sheets. Serve immediately or store cooled kisses up to 1 week in an airtight container.