Mix flour, cocoa and baking powder and sift into a bowl. Knead with sugar, vanilla sugar, egg, salt and butter to a dough and refrigerate wrapped in foil for about 1 hour. Knead the marzipan with the pistachios and roll out thinly (between cling film). Cut out 48 squares.
Cut the nougat into 48 cubes and wrap each cube with a marzipan square and form small balls. Divide the dough in half and roll out thinly. Spread the marzipan balls on one half and cover with the other half of the dough.
Using a pastry wheel, cut in rectangles around the balls to make ravioli. Of course, the whole thing can also be done with a ravioli board.
Bake the ravioli at 200°C (top/bottom heat) for about 15 minutes. After cooling, decorate with the chocolate coating melted in a water bath. To do this, quickly move a teaspoon of chocolate back and forth over the ravioli so that the ravioli are sprinkled.