Preheat your oven to 350°F and line an 8x8 inch baking pan with parchment paper, allowing the paper to extend slightly over the sides for easy removal after baking. This preparation should be done first so the oven reaches temperature while you prepare the batter.
Sift the cacao powder into a small bowl to remove any lumps, which ensures a smooth, lump-free batter with better texture. In a separate bowl, measure out the almond flour, coconut sugar, baking soda, salt, and espresso powder. I find sifting the cacao powder separately prevents it from clumping when combined with other ingredients.
In a large mixing bowl, whisk together the room-temperature eggs, melted and cooled coconut oil, and vanilla essence until well combined. This creates an emulsified base that helps bind the almond flour. Gradually add the dry ingredient mixture from Step 2 to the wet ingredients, stirring gently until just combined. I like to use room-temperature eggs because they emulsify more evenly with the oil, creating a more cohesive batter.
Gently fold 2 tablespoons of the chocolate chips into the batter from Step 3, being careful not to overmix. Pour the batter into your prepared pan from Step 1 and spread it evenly using a spatula or the back of a spoon. Top with the remaining chocolate chips, pressing them gently into the surface so they stay in place during baking.
Place the pan in your preheated 350°F oven and bake for 25 minutes, until the edges are set and a toothpick inserted in the center comes out with just a few moist crumbs (avoid overbaking, as almond flour brownies can dry out quickly). The brownies should be fudgy in the center with slightly firmer edges.
Remove the brownies from the oven and let them cool completely in the pan for 1 to 2 hours at room temperature. This resting time allows the structure to set properly, making them easier to cut into clean pieces. Once cooled, use the overhanging parchment paper to lift the brownie slab from the pan, then cut into squares with a sharp knife (wiping the blade between cuts helps prevent sticking).