Prepare 2 sheets of parchment paper to fit a large rim-less baking sheet. To ensure consistent sized cookies, trace a small biscuit cutter or shot glass (about 1 ¼-inches in diameter) on the parchment paper as a template then turn it over before pipping on the batter. Prepare a pastry bag fitted with a large round tip. Set aside. Each piece of parchment should hold about 30 rounds.
In a large mixing bowl, sift together the almond meal and powdered sugar. Make a well in the center and add 55 grams of egg whites. Fold the mixture together with a spatula until it becomes a thick, paste-like batter. Set aside.
Place the remaining 55 grams of egg whites in the large mixing bowl of a stand mixer fitted with the whisk attachment. Set aside.
In a small to medium saucepan, combine the granulated sugar and water over medium heat. Stir until the sugar is dissolved. Attach a candy thermometer to the pan and heat to 225°F. Once the syrup reaches 225°F, turn on the stand mixer and beat the egg whites on high.
Continue to beat the egg whites while cooking the syrup until it reaches 239°F. You want the meringue to be at soft peak stage so if it reaches that before the syrup reaches 239°F, turn the mixer down to low. Once the syrup reaches 239°F remove it from the heat and slowly pour the syrup into the egg whites while the mixer is running on low. Try to stream the syrup directly into the whites close to the side of the bowl so it won't cool too quickly.
Once all the syrup has been added, whip on high for one minute, then reduce the speed to low and continue beating until the bowl has cooled slightly and glossy stiff peaks have formed.
Add half the meringue to the cookie batter, gently folding until combined and somewhat smooth. Add half the remaining meringue to the batter (and any food color if using) and gently fold until incorporated. Finally add the remaining meringue and fold together until the batter is smooth. To test the consistency, pick up the spatula and if the batter ribbons back into the bowl, it is ready. It should be like lava blending back into itself after about a minute. If the batter is still too thick, fold with the spatula a few more turns, then test again. Continue until smooth but not deflated.
Preheat oven to 300°F.
Fill the prepared pastry bag with the macaron batter. Pipe the batter onto the prepared parchment paper rounds, but do not fill completely. The batter will spread a bit so only fill each round about two-thirds full. Once the first sheet is filled rap the pan on the counter top a few times to rupture any air bubbles trapped in the cookie. Rotate the pan and rap again. If using a rim-less baking sheet, you can now slide the parchment onto the counter-top to rest for 30-60 minutes which allows a hard outer shell to form. If you don't have a rimless baking sheet, you will need two prepared pans.
Bake the cookies for 12-14 minutes (depending on size) or until you can gently lift the cookie off the parchment coming away clean. If the top separates from the bottom, they are not ready. Watch the cookies carefully as you don't want them to brown, just cook until set.
Remove the entire sheet of parchment, with cookies intact, to a wire rack to cool. Once completely cooled, divide the cookies into pairs with others of similar size, then pipe one side with the desired filling.