Preheat the oven to 350 degrees. Mix the flour and almonds together. In a small, heavy saucepan heat the corn syrup, sugar, butter and chocolate over low heat, stirring constantly until mixture just comes to a simmer. Remove from the heat and stir in the vanilla, then add flour mixture and stir until smooth.
Butter a cookie sheet and drop the dough by the spoonful, leaving at least 3 inches on all sides for spreading. Bake 4 at a time for 8 to 10 minutes, then remove from the oven and let rest 1 to 1 1/2 minutes. Lift cookies from pan with a thin metal spatula and drape over upside-down coffee cups to form cup-like containers for the sorbet. Continue until you have used all the mixture. Let the shells cool completely on the coffee cups, then stack the shells carefully and, if desired, store in airtight container for up to 3 days.
To make the sorbet, whisk all the ingredients together in a bowl, stirring until sugar is dissolved. Process in an ice cream maker according to the manufacturer's instructions. Keep frozen until ready to serve. Scoop a ball of tangerine sorbet into each chocolate shell and garnish the plate with wafer cookies, if desired.
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