Preheat oven to 250°F (120°C). Line a baking sheet with parchment paper and trace a 9-inch circle on it.

In a clean, grease-free bowl, beat egg whites until stiff peaks form. Gradually add sugar, beating until glossy and smooth.

Gently fold in cocoa powder and vanilla extract.

Spread meringue inside the traced circle on the parchment paper. Bake for 60-75 minutes, or until the meringue is firm to the touch. Turn off the oven and let the meringue cool completely inside the oven.

In a saucepan, melt sugar over medium heat until it turns into a golden caramel. Add butter and stir until melted. Pour in heavy cream and sea salt. Stir until smooth.

Let caramel cool slightly.

In a cold bowl, beat heavy cream, powdered sugar, and vanilla extract until stiff peaks form.

Carefully transfer the cooled meringue to a serving plate. Top with salted caramel and whipped cream. Serve immediately.