01 - Preheat oven to 350°F. Line two baking sheets with parchment paper and set aside.
02 - In a medium bowl, whisk together the gluten-free flour blend, baking soda, salt, and cocoa powder until evenly distributed. Set aside.
03 - In a large bowl, beat the softened butter with brown sugar and granulated sugar using an electric mixer until pale, light, and fluffy, approximately 2 minutes.
04 - Add the egg, vanilla extract, and instant espresso powder to the butter mixture. Beat until fully combined and smooth.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until just incorporated. Avoid overmixing.
06 - Gently fold in the dark chocolate chips and chopped macadamia nuts until evenly distributed throughout the dough.
07 - Scoop tablespoon-sized mounds of dough onto the prepared baking sheets, spacing them approximately 2 inches apart to allow for spreading.
08 - Bake for 10 to 12 minutes, until the edges are set and the centers appear slightly soft and underbaked.
09 - Let the cookies rest on the baking sheets for 5 minutes, then transfer to a wire cooling rack to cool completely before serving or storing.