In a large mixing bowl, combine the ground almonds, powdered sugar, cocoa powder, ground cinnamon, ground cloves, and ground nutmeg. Stir well to combine.

In a separate bowl, whisk the egg whites until frothy. Add the almond extract to the egg whites and continue whisking until well combined.

Pour the egg white mixture into the dry ingredient mixture. Mix well until a thick dough forms. Use your hands to knead the dough if necessary.

Divide the dough into two equal portions. Wrap each portion tightly in plastic wrap and refrigerate for at least 2 hours, or until the dough is firm.

Sprinkle a clean work surface with powdered sugar. Take one portion of the dough and roll it out to about 1/4-inch thickness. Use a cookie cutter to cut out desired shapes, such as rectangles or circles. Repeat with the remaining dough.

Place the cut-out cookies onto the prepared baking sheet. Bake in the preheated oven for 10 to 12 minutes, or until the cookies are set and firm to the touch.

Remove the cookies from the oven and allow them to cool on the baking sheet for a few minutes. Then, transfer them to a wire rack to cool completely.

Once the cookies are cool, you can sprinkle them with additional powdered sugar for a decorative touch. Store the cookies in an airtight container at room temperature.