In a large bowl, mix together the flour, baking soda, baking powder, coconut sugar and cocoa powder.
Slowly pour coconut milk into the dry ingredients and mix well with a wooden spoon. Add the coconut oil and extract and stir to combine.
Transfer the batter to a pastry bag fitted with a ¼-inch round tip.
Holding the bag close to the baking sheet, pipe ¼-inch balls, leaving some space between each. They don't expand very much so you can keep them kind of close. Scrape a sharp knife along the piping tip to cut each ball.
Depending on your baking sheets size, you might have to make 2 batches or use two sheets.