Heat oven to 400°F. Grease and flour cookie sheet.
Stir together sugar, flour and cocoa in small bowl. Add egg whites and butter; beat until smooth. Drop teaspoons of mixture onto prepared cookie sheet and spread out thinly in 5-inch circles.
Bake 6 to 7 minutes or until set. Immediately remove from cookie sheet; place top side down, over bottom of inverted juice glasses. Mold to give wavy edges (if chocolate cup cracks, gently press together with fingers). Let stand until hard and completely cool, about 30 minutes.
Place about 2 teaspoons CHOCOLATE COATING into each cup; use pastry brush or spoon to coat inside. Refrigerate 20 minutes or until coating is set. Meanwhile, prepare LEMON CREAM. Spoon scant 1/2 cup cream filling into each cup. Garnish with shredded lemon peel, if desired. About 6 cups.
CHOCOLATE COATING: Place 3/4 cup HERSHEY'S SPECIAL DARK Chocolate Chips or HERSHEY'S Semi-Sweet Chips and 1 teaspoon shortening (do not use butter, margarine, spread or oil) in small microwave-safe bowl. Microwave at MEDIUM (50%) 45 seconds or until smooth when stirred.
LEMON CREAM: Combine 1 package (4- serving size) instant lemon pudding and pie filling mix, 1 cup milk and 1/8 teaspoon lemon extract in medium bowl. Beat with whisk or on low speed of mixer 2 minutes. Fold in 1-1/2 cups thawed non-dairy whipped topping; refrigerate 30 minutes or until set. About 2-1/2 cups.