Preheat oven to 350°F. Line a large baking sheet with a Silpat baking mat or parchment paper and set aside.
In a medium bowl, whisk together 1 1/4 cups all-purpose flour, 1 teaspoon baking powder, 1/2 teaspoon sea salt, and 2/3 cup Dutch-processed cocoa until evenly combined; set aside.
In the bowl of a stand mixer fitted with the paddle (or in a large bowl with a hand mixer), beat 1/4 cup coconut oil, 1/4 cup mashed avocado, 1/4 cup granulated sugar, and 1/2 cup brown sugar on medium speed until creamy and smooth, about 2–3 minutes.
Add 1 teaspoon vanilla extract to the sugar mixture and mix briefly to combine.
With the mixer on low speed, add half of the dry flour-cocoa mixture and mix just until incorporated. Pour in 1/3 cup almond milk, then add the remaining dry mixture. Mix on low until no dry streaks remain and the dough is uniform (do not overmix).
Stir 1/2 cup vegan chocolate chips into the dough with a spatula until evenly distributed.
Use a tablespoon to portion the dough into balls and place them about 2 inches apart on the prepared baking sheet.
Slightly flatten each dough ball with the palm of your hand or the back of a spatula to form cookie shapes.
Bake for 10 minutes, or until the edges are set but the centers are still soft. Let the cookies cool on the baking sheet for 2 minutes, then transfer them to a wire cooling rack to cool completely.