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Preheat oven to 350 degrees.
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Line 2 baking sheets with parchment paper; grease the paper.
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With an electric mixer, beat the egg whites until frothy.
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Sift the sugar, cocoa, flour and coffee into the whites.
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Add the water and continue beating on low speed to blend, then on high for a few minutes until the mixture thickens.
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With a rubber spatula, fold in the walnuts.
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Place generous spoonfuls of the mixture 1 inch apart on the baking sheets.
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Bake until firm, about 12-15 minutes, and cracked on top but soft on the inside.
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The softness really makes them great!
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Transfer to a wire rack to cool.