Line an 8 inch springform pan with parchment. Mix the almond flour, cocoa powder, melted butter, sweetener and salt until crumbly, then press firmly into the bottom of the pan. Freeze while you make the filling.
Dissolve the espresso powder in the hot water and let cool for 2 minutes. Beat the cream cheese and sweetener for 2 minutes until smooth, then beat in the espresso mixture and vanilla.
In a separate bowl, whip the cold heavy cream to stiff peaks. Fold it into the coffee cream cheese mixture in three additions until light and no streaks remain.
Spread the filling over the crust and smooth the top. Cover and refrigerate for at least 6 hours or overnight until firm.
Make the dalgona topping right before serving. Combine the instant coffee, granulated allulose and hot water in a bowl and beat with a hand mixer on high for 3 to 4 minutes until it turns pale, thick and holds soft peaks.
In another bowl, whip the cold heavy cream to medium peaks. Fold the whipped coffee into the cream gently so you keep the signature caramel colored swirls.
Release the cheesecake from the pan and pile the dalgona cream on top in soft swoops. Dust lightly with cocoa powder and serve cold.