Combine the flour, ground almonds, baking powder, baking soda, coca and salt in a mixing bowl then set aside.
Cream the butter and both sugars in a electric mixer. Once the mixture is smooth add the egg and vanilla then mix until blended. Scrape down the sides of the bowl as necessary.
Add the flour mixture to the butter mixture and mix until just combined. Finally add the chocolate chips and stir with a rubber spatula until they are mixed through. Personally I buy a block of dark chocolate and cut it into chips myself. This way I know the quality of the chocolate.
Shape the dough into one inch balls and place onto your baking tray. The exact cooking time will vary depending on the size of dough balls you made. Check on them after 10 minutes, they should be done in about 12 minutes. The will still be slightly soft in the centre when baked. They will firm while cooling.
These low FODMAP cookies should last several days in an air tight container. Provided you can show some restraint!