Dry ingredients. In a medium bowl, use a whisk to combine together the flour, corn starch, powder sugar, and baking powder.
Wet Ingredients. In a mixing bowl, beat together the coconut oil, coconut milk, and extracts until combined.
Combine. Add the dry ingredients from the first bowl to the mixing bowl and mix until combined, soft and pliable (not wet or sticky).
Refrigerate. Divide your cookie dough in half and then wrap the halves in plastic wrap and refrigerate for 15 minutes. Meanwhile, line two baking sheets with parchment paper.
Roll out bottom cookies. Preheat your oven to 350°. Place the first half of dough between two pieces of parchment paper to about ¼”. Then use your three inch cookie cutter to cut out shapes from the rolled out dough, placing the cookie shapes on to your first prepared baking sheet about an inch apart.
Roll out top cookies. With the second half of dough, repeat the process of rolling out the dough and cutting the dough with the larger cookie cutter. Then use the smaller cookie cutter to cut out the center of the cookies before placing the cookies on to your remaining lined baking sheet.
Bake. Bake your cookies for for 9-11 minutes or until they are just dry to touch and browned at the edges. Then allow the cookies to cool on the baking sheets for five minutes before transferring to a cooling rack to fully cool.
Dust. When the cookies have cooled, generously dust the tops of the cookies with a hole in the center with your powdered sugar.
Assemble. Use a tablespoon to spread jam over the inside of the cookies that do not have a hole cut out in the center. Then top each of the jam covered cookies with a cookie dusted with the powdered sugar.