Step 1In a bowl, combine the flour, baking powder, cinnamon and salt; set aside. In a large bowl using a hand mixer, or in the bowl of a stand mixer using the paddle attachment, beat together the butter and sugar until light and creamy. Beat in the eggs, one at a time, then the almond extract. With the mixer running on low speed, gradually add the flour mixture. Divide the dough in half. Wrap each half in plastic wrap and refrigerate until firm, preferably overnight.
Step 2Heat the oven to 350 degrees. On a lightly floured board, roll out half of the dough to a thickness of one-eighth inch. Cut out rounds using a 2 1/2-inch cookie cutter.
Step 3Repeat with the remaining dough. On these rounds, use a 1-inch cookie cutter to cut holes in the center of the dough. Reroll the trimmings to form extra cookie tops and bottoms.
Step 4Bake the cookies on ungreased baking sheets just until set, 8 to 10 minutes. Remove the cookies from the sheets and cool on a rack.
Step 5In a metal bowl set over simmering water, melt the chocolate chips, stirring until smooth. Spread 1 measured teaspoonful of the melted chocolate on the flat side of each whole cookie. Top with one-half measured teaspoonful of the raspberry jam. Sprinkle powdered sugar over the cookie tops with holes; place a cookie top over each prepared bottom to form the sandwich cookie. Repeat until all of the sandwiches are assembled. (The cookies are best assembled shortly before they are eaten, as they can become smudged if stacked and stored.)