In medium bowl, combine flour, baking powder, cinnamon and salt; set aside. In large bowl, combine sugar and butter; beat until creamy. Beat in eggs and almond extract. Gradually beat in flour mixture. Divide dough in half. Wrap each half in plastic wrap; chill until firm.
Preheat oven to 350. On lightly floured board, roll 1/2 of the dough to 1/8-inch thickness. Cut with 2-1/2-inch round cookie cutter. Repeat with remaining dough. Cut out 1-1/2-inch centers from 1/2 of 2-1/2-inch unbaked cookies. Re-roll remaining dough and cut out cookies. Place on ungreased cookie sheets. Bake at 350 for 8-10 minutes. Cool completely on wire racks.
Melt over hot (not boiling) water, chocolate chips; stir until smooth. Spread 1 tsp. chocolate on flat side of each whole cookie. Top with 1 tsp. raspberry jam. Sprinkle powdered sugar on each cookie with center hole. Place on to of chocolate/jam cookies to form sandwich.
4 Points Each; 125 for Entire Recipe