Preheat oven to 350 degrees F. or 180 C.
I use parchment paper, overlapping pan and spray with baking spray and bake two 8 inch layers, a sheet pan or you can make cupcakes with same recipe.
Mix dry ingredients: almond flour, coconut flour: baking powder, baking soda, salt, xanthan gum except optional espresso powder. Set aside.
Beat eggs in mixer until very well incorporated on high.
Stream oil in while mixer is running. This emulsifies the oil to the eggs.
Add Swerve or erythritol of choice.
In separate bowl mix cocoa powder, espresso powder with hot water. It may be thick and that's okay. The boiling water blooms the powders for extra flavor.
Add in coconut milk to cocoa mixture, as cocoa mixture will be quite thick.
Add this cocoa mixture to egg mixture.
Add in dry mixture, and mix just until mixed. Do not over-mix.
If making cupcakes, bake at 350 Degrees F. (180 C) for 20 to 25 mins. or until center reaches 207 Degrees F. Always check at 20 minutes.
If making in a sheet pan, spray pan first with non-stick spray. Bake 20-25 minutes. Check Internal Temperature