In a large bowl using a stand mixer fitted with a paddle attachment, beat the butter for a minute on medium speed until creamy. Add the sugars and beat on medium high speed until fluffy. Add the egg and vanilla on high speed.
In a large bowl, sift the flour, cocoa powder, espresso powder, baking soda and salt together until combined. Slowly mix the dry ingredients into the wet ingredients until combined. Beat in milk on high speed, then the chocolate chips and nuts. Cover dough tightly with plastic wrap and chill overnight.
Remove cookie dough from the refrigerator and allow to sit at room temperature for 30 minutes
Preheat oven to 350 degrees. Line two large baking sheets with parchment paper or silicone baking mats. Set aside.
Scoop and roll balls of dough, about 2 Tablespoons of dough each, into balls and roll in sanding sanding sugar until completely covered. Place on the baking sheets.
Bake for 10 minutes. Allow to cool for 1 minute on the cookie sheet and then smush them to resemble coal covering with more sanding sugar if needed. Transfer to cooling rack to cool.
Package in treat bags, burlap sacks and/or Christmas stockings. Say Grace and enjoy!!