Chocolate Raspberry Linzer Cookies

2 1/3 C All purpose flour
1 tsp Baking powder
1/2 tsp Cinnamon
1/2 tsp Salt
1 C Sugar
3/4 C Butter (softened)
2 Eggs
1/2 tsp Almond extract
12 oz. semi-sweet chocolate chips
6 T Raspberry jam
Powdered sugar
 
In small bowl, combine flour, baking powder, cinnamon and salt; set aside. In large mixer bowl, beat sugar   and butter until creamy. Beat in eggs and almond extract. Gradually add flour mixture. Divide dough in  half. Wrap in plastic wrap; refrigerate until firm. Preheat oven to 350 degrees F. On lightly floured board, roll out half of dough to 1/8" thickness. Cut with 2 1/2" round cookie cutter. Repeat with remaining dough. Cut 1" round centers from half of unbaked cookies. Place on ungreased cookie sheets. Reroll dough trimmings, if necessary. Bake 8-10 minutes just until set. Let stand on cookie sheets 2 minutes. Remove from cookie sheets, cool completely.
  
Over hot but not boiling water or using a double boiler, melt chocolate chips, stirring until smooth. Spread 1 measuring teaspoonful melted chocolate on flat side of each whole cookie. Top with 1/2 measuring teaspoon raspberry jam. Sprinkle powdered sugar on cookies with center holes; place flat side down on top of chocolate jam cookies to form cookie sandwiches.