1. Preheat oven to 225°.
2. Line a baking sheet with parchment paper.
3. Place cream of tartar and egg whites in a large bowl; beat with a mixer at high speed until foamy. Gradually add superfine sugar, 1 tablespoon at a time, beating until stiff peaks form. Add 2 tablespoons unsweetened cocoa, cocoa nibs, instant espresso granules, and salt; beat just until blended.
4. Drop batter by tablespoonfuls onto prepared baking sheet. Bake at 225° for 1 hour. Turn oven off (do not remove pan from oven); cool meringues in closed oven at least 8 hours or until crisp. Carefully remove meringues from paper. Sprinkle with 1 teaspoon unsweetened cocoa, if desired.