Preheat your oven to 150°C (300°F) and line two baking trays with parchment paper.

In a food processor, combine the icing sugar, almond meal, and Dutch-process cocoa powder. Pulse until finely blended, then sift into a bowl.

In a stand mixer, whisk the egg whites (A) until frothy. In a saucepan, cook caster sugar and water until it reaches 118°C (244°F), then add to the egg whites while whisking.

Gently fold the sifted dry ingredients into the meringue in two additions until 'lava-like' consistency is achieved.

Transfer the batter into a piping bag and pipe even circles onto the parchment, tapping the trays to release air bubbles.

Bake the macarons for 15-18 minutes until they have formed a slight foot and feel dry to the touch.

For the ganache, heat the heavy cream, orange zest, vanilla bean paste, and sea salt until scalding, then pour over the chopped dark chocolate.

Once the ganache is cool, match the macaron shells in pairs and pipe the ganache onto one side, sandwiching it with the other.