Preheat your oven to 320°F.
Sift thepowdered sugar, almond flour and cocoa powder into a fine powder. Mix together. Whisk the egg whites until stiff, adding the 4 tablespoons of powdered sugar little by little until all is added. Add the almond flour and powdered sugar mixture to the egg white mixture. Mix it all together by gently folding the mixture into itself.
With a pastry bag, squeeze into small mounds of dough on a baking sheet. Let rest for 30 minutes prior to baking in the oven at 320°F for 15 to 20 minutes. Once the macaroons are baked, remove them from the oven and let them cool.
For the ganache, melt broken pieces of chocolate with the oil, butter and cream, in a bain-marie (double boiler). Mix well. Let the ganache cool and then use it to bond 2 macaroon shells together.