Prepare a cookie sheet with parchment paper or a silicone baking mat.
In a small bowl, combine coconut flour, baking powder, and salt, (sifting the coconut flour if yours is lumpy). Set aside.
In a heatproof bowl, melt together the chocolate and butter over a double boiler (or use a heatproof, microwave-safe bowl and melt very carefully in 20-second increments). Set aside to cool.
In the bowl of a stand mixer fitted with a whisk attachment, combine the egg, allulose, vanilla, and instant coffee. It will seem like too little liquid at first! Whip the mixture on high speed for 5-7 minutes. It will become very light and thick, and the allulose and instant coffee will have begun to dissolve into the egg.
Using a rubber spatula, fold the chocolate mixture into the egg mixture. Then fold in the coconut flour mixture, followed by the chocolate chips.
Scoop the cookies onto the prepared baking sheet and bake at 325 degrees F for 12-15 minutes.