To make tuiles, sift confectioners’ sugar over egg whites in a medium bowl. Add salt and whisk until the sugar is fully incorporated into the egg whites. Sift flour and cocoa over the top. Add butter and whisk until well combined. Scrape down the sides and let the mixture rest for at least 20 minutes before continuing.
Preheat oven to 350°F. Place paper rectangles (see Tools, above) under a silicone mat on a baking sheet. Spoon one barely mounded tablespoon of batter in the center of each rectangle. Spread the mixture with the back of small spoon to cover the rectangle as evenly as you can. The batter will be very thin.
Bake for 7 to 9 minutes, until the tuiles look and feel dry to the touch.
Remove the tray from the oven. Work as carefully and quickly as you can while the tuiles are very hot, which is essential for shaping. Using a thin, flat spatula, flip one of the tuiles over on the hot baking sheet. Starting from the wider edge, wrap the tuile tightly around a wooden dowel (or spoon handle). Quickly set the tuile and dowel seam-side town on a cooling rack holding gently for a moment to make sure it won’t unroll. Repeat with the second tuile. If it is too stiff to roll, return the baking sheet to the oven for 30 seconds to a minute to soften before continuing. Once tuiles cool slightly, slip them off the dowels/handles.
Repeat with remaining batter, swapping out baking sheets and silicone mats (this is why you need 4 of each!) so you begin with a room temperature surface for the batter. If preparing ahead, store fully cooled tuiles in an airtight container until ready to use.
For the whisky ganache, place chocolate in a medium glass bowl. Warm heavy cream over medium heat until it just comes to a boil. Pour cream over the chocolate and let sit without stirring for 2 minutes. Stir until smooth and glossy. If bits of chocolate remain, warm briefly over simmering water or in the microwave at 50 percent power for short bursts. Mix until smooth. Stir in whisky until smooth. Cover loosely with plastic wrap and let sit at room temperature for several hours, until it holds its shape on a spoon. To speed this process, refrigerate, stirring frequently, until the ganache cools enough to hold its shape.
To fill the tuiles, spoon whisky ganache into a pastry bag fitted with a Bismarck tip. Pipe ganache into both ends of the tuiles to fill completely, taking care as the cookies will be quite fragile.
To create cigar wrappers, cut 3 or 4 Sugar Sheets into 3/4-inch strips. Trim to fit around the tuiles and use edible adhesive to hold them in place. Punch circles and decorate them with stamp, if desired. Working one at a time, color the design on the stamp with an edible marker and press it firmly in the center of each circle. Attach circles atop the bands with edible adhesive.
If you want to add “ash” to any of the tuiles, add a thin layer of edible adhesive to the tip of a cigar and dip it in luster dust or powdered sugar.
Chill and serve within a few hours as the tuiles will soften as time passes.