Spray a cookie sheet pan with baker's spray and set aside. Prepare the egg replacer.
In a small saucepan over low heat, add your chocolate chips and butter. Stir this until all of the chocolate chips melt and the mixture is smooth. Remove from heat once the chocolate has melted. Allow to cool down.
Once the chocolate has cooled down, add the chocolate mixture into a large bowl. Stir in the monkfruit sugar and egg replacer. Stir until well combined.
In a medium bowl, sift the tapioca flour, coconut flour, and baking powder. Add the cocoa powder. Then add this mixture to the wet mixture. Stir! The mixture should resemble traditional sugar cookie dough, if it does and it is crumbly, add more milk.
Roll the dough into a ball and place the dough into plastic wrap and allow it chill in the fridge for 1 hour!
Remove from fridge. Using your hands, shape the dough into balls. You can use a cookie scoop if necessary. Place the dough onto the cookie sheet and then smash down the dough using a fork.
Bake for 12 minutes. Remove from oven after 12 minutes and top with powdered sugar! Allow to cool before serving.
In a rush? You don't have to chill the dough - if you'd prefer a crunchier/crispy cookie!