Line 2 baking sheets with silicone mats or parchment paper.

Sift almond flour and confectioners' sugar into a bowl. Sift again into a second bowl, adding powdered orange food coloring. Whisk well and set aside.

Place egg whites in the bowl of a stand mixer and whisk on medium speed until they begin to foam. Add cream of tartar and continue whisking until creamy. Increase speed to medium-high, adding superfine sugar gradually, until stiff peaks form.

Fold 1/3 of the almond flour mixture into the egg whites gently with a rubber spatula. Repeat with the remaining flour mixture without overmixing. Pour batter into a piping bag or resealable plastic bag.

Pipe 32 small circles onto prepared baking sheets and lightly rap to release air bubbles.

Allow cookies to sit at room temperature for at least 30 minutes.

Preheat the oven to 325°F (165°C) and bake one tray of cookies until risen with firm bottoms, 12 to 15 minutes per batch.

Mix mascarpone cheese, caramel sauce, confectioners' sugar, and black food coloring until fluffy. Refrigerate filling until needed.