Mix flour, cocoa, baking powder and salt. Beat butter, sugar, egg and vanilla in large bowl. Beat in flour mixture. Divide in half; shape each into disks. Wrap in plastic; refrigerate 1 hour.Advertisement
Heat oven to 350°F. Coat baking sheet with nonstick cooking spray.
Roll 1 disk on floured parchment or waxed paper 1/4-inch thick. Cut out 24 cookies with 2-inch round cutter. Repeat with remaining dough for 48 total cookies. In 24 cookies, cut out 3/4-inch hole in center. Place all cookies on prepared sheet. Bake at 350°F for 10 minutes, until browned. Cool on rack.
Spread scant 1/2 teaspoon raspberry jam on each of the solid cookies. Dust cut-out cookies with confectioners sugar. Place on filled cookie bases.