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For Base:
In a medium bowl, sift together flour, cocoa powder, espresso powder and baking powder.
In a large bowl, whisk together melted butter and both sugars until well blended.
Whisk in eggs, one at a time, then vanilla and almond extract.
Whisk in flour mixture.
Divide batter among prepared coffee mugs (about 2/3 cup in each).
Top each with 2 tablespoons of the chocolate chips.
Gently press chips into batter.
Cover and refrigerate mugs for at least 1 hour or for up to 1 day.

For topping:
In a medium bowl, combine cream, powdered sugar and espresso powder.
Whisk until stiff peaks form.
Chill for 1 hour.

Preheat oven to 350º F.
Let mugs with batter stand at room temperature for 5 minutes.
Bake, uncovered, until cakes are puffed and crusty and tester inserted into center comes out with thick batter attached, about 30 minutes.
Let cool in mugs on a rack for 5 minutes.
Top hot cakes with espresso whipped cream and serve.