In a medium bowl, sift together powdered sugar, cocoa powder, baking powder and salt.

In a large bowl, beat butter and cream cheese, with an electric mixer on medium speed, until smooth.

Add powdered sugar mixture and beat until well combined.

Beat in egg and vanilla until well combined.

On low speed, beat in flour just until combined.

Divide dough into two equal portions. Wrap with plastic wrap and form into disks. Refrigerate at least two hours or overnight.

Preheat oven to 375ºF. Line two baking sheets with parchment paper.

Roll dough between two sheets of wax paper to 1/8-inch thickness. Cut dough into 3-inch rounds, re-rolling scraps as necessary. If dough becomes too soft at any point, chill in the refrigerator for 10-15 minutes then continue with recipe.

Place rounds on prepared baking sheets. Top each round with a teaspoon of jam.

With a small food safe brush or with your finger, apply a small amount of water to the edge of half of each round. Fold over and press edges to seal.

Bake until tops of cookies look set, about 9-11 minutes. Transfer cookies to a cooling rack and let cool completely.

In a small bowl, mix melted chocolate with coconut oil until smooth.

Dip cookies about 1/3 of the way into melted chocolate. Top with freeze dried fruit or sprinkles.