Sift together the cocoa powder, flour, baking powder, salt in a large bowl, and set aside
In a large mixing bowl, cream the butter, sugar and brown sugar. Add the egg & yolk one at a time, then the vanilla, followed by the instant coffee, mixing in each ingredient before adding the next.
Add the dry ingredients and mix until incorporated.
Divide the dough into 2 pieces, wrap with plastic wrap and cool in the refrigerator at least 1 hour.
Knead the dough slightly to help soften and avoid cracks when rolling.
Place one piece between 2 lightly floured sheets of parchment paper and roll into a 1⁄4-inch-thick rectangle. Repeat with the other piece of dough.
Using a 2 inch round cookie cutter, cut the dough into about 64 circles. Any scraps will have to be re-chilled before you can re-roll it.
Place the cookies about 2 inches apart on ungreased baking sheets and chill for 20 minutes.
Preheat the oven to 325f/165c.
Bake the cookies until they are set (about 8-10 minutes) be sure not to let them get too dark or the cookie will become bitter.
Cool completely on cooling racks.
For the Filling:
Roll out the fondant, using icing sugar for rolling (not flour) to just over a quarter of an inch thickness and cut into circles using the same cookie cutter as for the cookies.
Brush one side of the fondant with a little milk and press this onto the bottom of one cookie.
Brush the other side of the fondant with a little water and place the bottom of a second cookie, pressing gently to secure the sandwich.
Repeat with the remaining cookies, re-rolling the fondant if needed.
Video
Notes
I have to stress how important it is to not overcook these cookies. If even slightly burned, the intense chocolate flavor will turn bitter and they will taste awful.
Be sure to allow the cookies to cool completely before assembling. Adding the filling too soon will cause the cookies to soften and lose their crispt texture.
Use confectionary sugar in place of flour when dusting your rolling surface to avoid changing the cookie's texture.