Whisk together the sifted almond meal and sifted powdered sugar in a large bowl.
Create a well in the center of the almond/sugar mixture and pour 110 grams of egg whites in. Gently fold in until the mixture is well combined and resembles paste. Set aside.
Put the other 110 grams of egg whites into the bowl of a stand mixer fitted with the whisk attachment. Leave to sit while you make the syrup.
Combine the sugar and water in a saucepan over medium-high heat and stir only until dissolved. (You want to avoid crystals on the side of the saucepan.) Get your thermometer handy, or clip to the side if using a candy thermometer. Once syrup is boiling, turn the heat down to medium.
When the syrup reaches 225°F, turn the stand mixer on high and start whisking the eggs. You're looking for soft peaks so as soon as you reach the soft peak stage, turn the mixer speed down to low.
When the syrup hits 240°F, carefully pour it into the side of the mixing bowl in a slow-but-steady stream while the mixer is running.
Whip on high for 2 minutes, then reduce the mixer speed to low and continue beating until the bowl has cooled and the whites have formed glossy stiff peaks.
Add 1/3 of the meringue to the almond mixture and completely fold in until combined and smooth. Add the next third, gently folding it in, and finally the last third, folding only until the batter is smooth and ribbons off the spoon. The batter should have a lava-like consistency.
If you are adding gel coloring, or want to divide the batter and add coloring, do it at this stage. After adding coloring, gently fold it in until the batter is smooth and shiny again and ribbons off the spoon.
Fill piping bags with a round tip (I usually use a 1/2" tip) and preheat oven to 300°F.
Line baking sheets with parchment paper and pipe small rounds, holding the piping bag perpendicular to the baking sheet. Try to develop a rhythm so that the macarons are of consistent size. (Don't worry if there's a little nipple on top. It should settle out if the macarons batter was mixed properly.)
Lift and drop the baking sheets on the counter to knock out bubbles. Let the macarons sit out until they're less shiny and have developed a slight crust, about 30 minutes usually. No batter should stick to your finger if touched.
Bake for 16 to 20 minutes.* To test for doneness, open the oven and press gently on the top of a macaron and wiggle it. If there's a lot of wiggle, give them another minute or two.
Remove parchment with the macarons from the baking sheet and let cool completely before removing paper. (The same goes if using silpat.)
Wait until completely cool before piping filling.