In the bowl of a stand mixer, beat egg whites until frothy.
Add cream of tartar and mix on high speed until soft peaks form.
Mix in sugar a little bit at a time on high speed until stiff peaks form.
Mix in almond extract until just combined.
Cut parchment paper to fit cookie sheets. Draw 16 three inch circles on parchment paper with a pencil, leaving two inches between each circle. Flip parchment paper over so that the pencil marks are on the back side and use a few drops of meringue to glue the parchment to the cookie sheets.
Place meringue in a piping bag fitted with a small star tip. For each circle on your parchment paper, start in the center and pipe a spiral until you reach the outside of the circle.
Bake for 30 minutes. Then, lower the temperature to 225 F and bake for 90 minutes. Pick up a meringue and tap it on the bottom to see if it sounds hollow. That's how you'll know it's done. Turn the oven off, but leave the meringues in the oven for another thirty minutes before transferring to a cooling rack.
Place butter, brown sugar, and heavy whipping cream in a medium-sized saucepan on medium heat. Whisk to combine the ingredients and continue to constantly whisk as the mixture comes to a boil.
Boil for 3-4 minutes (still whisking) or until the caramel thickens enough to coat the back of a spoon.
Remove from heat and cool slightly to further thicken.
Melt chocolate chips in the microwave or in a double boiler.
Just in case your sizing was off, pair the meringue cookies into similarly-sized matches.
For each match, spread caramel on one of the cookies.
On the other cookie, spread melted chocolate.
Place matzoh pieces on the chocolate, leaving a strip down the center to place the straw.
Stick the straw in the center of the chocolate and sandwich the two halves.
Wait for the cookies to fully cool before lifting them and eating.