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To Make The Meringue:
1 Preheat the oven to 200F. Line a baking sheet with parchment paper.
2 On the stovetop, bring a saucepan with a few inches of water to a simmer. Add the egg whites and sugar into a clean metal or glass bowl and place it over the pan of water to make a double boiler. Be careful that the water does not touch the base of the bowl.
3 Using a rubber spatula, gently and continuously stir the egg whites and sugar mixture, scraping down the sides and bottom of the bowl. Stir until the egg whites are warmed throughly and the sugar crystals have dissolved. This takes about 4 to 6 minutes. Test this by rubbing some of the mixture between your thumb and forefinger. The mixture should be warm to the touch, and you should not feel any sugar grains. If you do, it needs a little longer. Alternatively, a temperature probe should read 160F (70C) for a more accurate reading.
4 Remove the bowl from the heat and pour the mixture into the clean bowl of a stand mixer fitted with a whisk attachment. Alternatively, use a handheld electric whisk. Whisk on medium to low until the egg whites are foamy. Add in the vanilla extract, cream of tartar, and vinegar.
5 Increase the speed to medium-high and whisk until the mixture has cooled significantly. The meringue should be voluminous and glossy, and when the whisk is removed, you should get stiff peaks.
6 Spoon the meringue into a piping bag fitted with a large plain piping tip, and pipe ten 2-inch round meringues* in a swirling motion so they end up approximately 1.5 inches tall on the tray in a cone shape. Once piped, you can use an offset spatula to clean them up, if necessary. With any remaining meringue, pipe little meringues that can be used as decoration or enjoyed separately.
7 Bake the meringues for 1 ½ hours or until they are crisp. Remove the tray from the oven and leave to cool thoroughly. Or, if you have the time, leave it in the oven to cool thoroughly.
To Make The Chestnut Puree:
9 Add chestnuts, milk, sugar, vanilla extract, and salt to a saucepan set over medium-high heat on the stovetop.
10 Bring liquid to a boil, reduce heat, and simmer on medium to low heat, stirring occasionally, for 20-30 minutes or until the milk has reduced to 2/3 cup and the chestnuts are tender. Towards the end, stir more frequently to prevent the liquid from scorching on the base and to break up the chestnuts.
11 Place a mesh strainer over a bowl and strain the chestnuts from the liquid, keeping it for later. Allow the chestnuts and liquid to cool for ten minutes or so.
12 Transfer the semi-cooled chestnuts to the bowl of a food processor, adding ½ cup of the reserved liquid. Process until pureed, stopping and scraping down the base and sides a few times.
13 If necessary, add more of the reserved liquid (in one-tablespoon increments) until a smooth, pipeable consistency is achieved that will hold its shape.
14 Press the chestnut puree through a fine mesh sieve to remove any remaining lumps and ensure the puree is extra smooth. Cover until ready to assemble.
To Make the Maple Whipped Cream:
16 Add all of the ingredients to the bowl of a stand mixer fitted with a whisk attachment. Whisk at medium-low speed until it reaches soft peaks, about 1 minute.
17 Increase the speed to medium and whip until firm peaks form. Cover and refrigerate until you are ready to assemble.
To Assemble:
19 Arrange meringues onto a serving platter.
20 Spoon the chestnut puree into a piping bag fitted with a small plain piping tip. Set it aside.
21 Spoon whipped cream into a piping bag fitted with a medium plain piping tip.
22 Pipe whipped cream onto the meringue in a cone shape. Smooth the cream with a spatula, if necessary.
23 Pipe the chestnut puree around the whipped cream in overlapping circles, starting from the bottom and going around until the entire cone is covered.
24 When ready to serve, dust with powdered sugar and decorate with edible gold leaf, if preferred.