Preheat oven to 325 degrees F. Lightly grease two extra-large baking sheets; set aside. In a large bowl, combine flour, baking powder, salt, and sugar. Make a well in the center of the flour mixture. Place eggs in the well and stir into the flour mixture. Add butter; stir until combined. Stir in the 3/4 cup Ghirardelli® 60% Cacao Bittersweet Chocolate Baking Chips, the pistachios, and orange zest (dough will be crumbly). Use your hands to knead the dough until it comes together.

Turn the dough out onto a lightly floured surface. Using cold, wet hands, divide dough into four equal portions. Shape each portion into a 14-inch-long log. Place logs about 3 inches apart on prepared baking sheets; flatten logs slightly until about 1-1/4 inches wide. Bake for 25 minutes or until firm and light brown. Remove from oven and place baking sheets on wire racks; cool for 15 minutes.

Transfer logs to a cutting board. Line baking sheets with parchment paper or foil; set aside. Use a very sharp serrated knife to cut each roll diagonally into 1/2-inch slices. Place slices, cut sides down, on prepared baking sheets. Bake for 15 minutes more or until crisp and golden brown. Transfer to wire racks; cool.

In a medium microwave-safe bowl, place the 1-1/4 cups Ghirardelli 60% Cacao Bittersweet Chocolate Baking Chips. Cook on medium power (50 percent) for 1 minute. Remove and stir. If chocolate is not melted, return to microwave and repeat heating step, stirring every 30 seconds to avoid scorching. Stir until smooth. Dip edge of each cookie into melted chocolate; let excess drip back into bowl. Place cookies on waxed paper; let stand until set. Enjoy immediately, store in an airtight container at room temperature for up to 3 days, or freeze for up to 3 months.

Substitute 1/2 cup pistachios with 1/2 cup almonds.