In a large bowl, whisk together the flour, baking powder, and salt. Set aside.
In a separate bowl, cream together the granulated sugar and softened butter until light and fluffy.
Beat in the eggs one at a time, then stir in the vanilla extract.
Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Do not overmix.
Divide the dough in half. Wrap each half in plastic wrap and refrigerate for at least 30 minutes.
Preheat oven to 375°F (190°C). Line baking sheets with parchment paper.
On a lightly floured surface, roll out one half of the dough to about 0.25 inch thickness.
Cut out circles using a cookie cutter. Place half of the circles on the prepared baking sheets. For the other half, use a smaller cutter to remove the center, creating a frame.
Spoon about 1 teaspoon of jam onto the center of the solid cookie circles.
Place the framed cookie circles on top of the jam-filled ones.
Bake for 12-15 minutes, or until golden brown around the edges.
Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.
Notes
These cookies can be stored in an airtight container at room temperature for up to 3 days.