Preheat oven to 350°F.
In a small bowl, cream butter and sugar until light and fluffy.
Add eggs, one at a time, beating well after each addition.
Beat in extract.
Combine the flour, baking powder, salt and cinnamon.
Gradually add to creamed mixture and mix well.
Refrigerate for 1 hour or until easy to handle.
Divide dough in half and on a lightly floured surface, roll out one portion to 1/8-inch thickness.
Cut with a floured 2-1/2-inch round cookie cutter.
Roll out remaining dough and cut with a 2-1/2-inch floured doughnut cutter so the center is cut out of each cookie.
Place 1 inch apart on ungreased baking sheets.
Bake at 350°F for 8-10 minutes or until edges are lightly browned. Remove to wire racks to cool.
Spread melted chocolate over the bottoms of solid cookies.
Place cookies with cutout centers over chocolate.
Sprinkle with confectioners’ sugar and spoon 1/2 teaspoon of jam in the center of each cookie.