Preheat oven to 350 F/ 180 C.

In a mixing bowl add all purpose flour, corn starch and almond meal. Mix well.

In a medium size bowl cream the butter and sugar till pale and light.

Add vanilla and mix it in.

Transfer the dry ingredients to the creamed butter mix and fold it in using a whisk.

Make a soft dough with a spatula or with your hands. Do it quickly so that the butter does not melt too much.

Make equal size balls using a medium size cookie scoop and place it on the cookie sheet leaving 2-3 inches on all sides.

Flatten it with your palms and make an indentation in the center using a small scoop or measuring spoon.

If using jam, fill it in now. If using chocolate, leave it as is.

Bake for 13-15 minutes, not letting the cookies brown too much. They will still be soft when out of the oven so let them cool completely.

To make the filling microwave the chocolate chips and coconut oil for 1 minute and stir them well. Transfer to a sandwich bag.

Pipe in the the centers and decorate with sprinkles. Let the chocolate set before transferring to an airtight container.