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'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 (not boiling) water, melt Nestle Toll House semi-sweet chocolate morsels, 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 confectioners' sugar on cookies with center holes; place flat side down on top of chocolate-jam cookies to form cookie sandwiches.

Makes about 3 dozen sandwich cookies.