Warm dairy: In a medium saucepan, combine heavy cream, almond milk, dissolved espresso, and vanilla. Heat until steaming (do not boil).
Whisk yolks & sweetener: In a bowl, beat egg yolks with powdered allulose until slightly thickened.
Temper: Slowly whisk ~60–80 ml hot cream into yolks to raise temperature.
Cook custard: Return tempered yolks to saucepan; cook over low-medium, stirring constantly, until the mixture thickly coats the back of a spoon (~170–175°F / 77–80°C). Remove from heat.
Strain & chill: Strain custard through a fine sieve into a bowl. Cover surface with plastic and chill in fridge until cold (1–2 hours).
Churn & add chips: Churn chilled base in an ice cream machine per manufacturer instructions. Add chocolate chips during last 3–4 minutes of churning.
Freeze: Transfer to a shallow container, press parchment onto surface, cover and freeze 2–4 hours to firm. Let sit 5–8 minutes before scooping.