Preheat the oven to 350ºF and spray a donut pan with nonstick cooking spray.
Add the flour, cocoa powder, baking powder, baking soda, and salt to a bowl and mix the ingredients together until combined.
Next, cream the butter and the sugar together on medium speed with an electric mixer or stand mixer until light and fluffy.
Scrape the sides of the bowl and then add the egg and egg yolk. Mix on medium speed until just combined.
Add the almond milk and mix until combined.
Slowly add the dry ingredients to the wet ingredients, mixing on medium/low. When all of the ingredients are well combined, fold the chocolate chips into the batter.
Transfer the batter into a piping bag or gallon-size Ziploc bag.
Then, pipe the donut batter into the donut pan, filling each donut ¾ of the way full.
Bake donuts at 350ºF for around 8-10 minutes.
Remove the donuts from the oven and let them sit for a few minutes before removing them from the donut pan and letting them cool completely.
For the chocolate glaze -- heat the chocolate chips, butter, and water over medium heat, stirring constantly. When all of the ingredients have melted and the mixture becomes glossy, remove from the heat.
Stir the glaze until it is completely melted and smooth.
Glaze each donut by dipping the top of the donut into the warm glaze. To even out the glaze on the donut, shake the donut from side to side and the glaze should even out.
Immediately top with sprinkles and allow glaze to cool and harden.