In a medium bowl, use a whisk to mix together the almond flour, unsweetened cocoa powder, and baking powder.
Next, in a mixing bowl with a mixer outfitted with a paddle attachment, beat together the butter and sugar until light and fluffy (about three to four minutes) . Then add in the egg, vanilla, and peppermint extracts and mix on medium speed until fully incorporated. Turn the mixer down to low and slowly add the dry ingredients. Mix this until just combined.
Line a cookie sheet with parchment paper. Place the cookie dough on the parchment paper and then place another piece of parchment paper on top of the dough. Use a rolling pin (on top of the top layer of parchment paper) to roll the dough to ½". Use a round cookie cutter (two to three inch diameter) to cut cookies out. You may need an extra baking sheet lined with parchment paper to have enough room. Refrigerate the cut cookies for at least a half hour.
When you are are ready to bake the cookies, preheat the oven to 325 and take the cookies out of the refrigerator. Bake the cookies until edges are set ( about 14-16 minutes, the center will still look soft). Then allow the cookies to cool on the cookie sheet(s) for 10 min before transferring to a cooling rack. Keep the parchment paper on the cookie sheets to use again.
For the chocolate dip, use a microwave safe bowl to melt the chocolate chips. Microwave the chips with the coconut oil until smooth, stopping every 30 seconds to stir. Stir in the extract after the chocolate and the coconut oil have melted. Then use a fork or a spoon to dip each wafer cookie into the melted chocolate and place on to the parchment paper to set. Refrigerate the cookies until fully set.