In a large mixing bowl, cream together the butter and sugar until light and fluffy, about 3-5 minutes. Gradually add in the eggs, mixing well after each addition. Stir in the vanilla extract.

In a separate bowl, whisk together the dry ingredients: flour, baking powder, baking soda, and salt. Slowly add this mixture to the wet ingredients, mixing gently until just combined.

Cover the dough with plastic wrap and refrigerate for about 30 minutes.

In another mixing bowl, beat the heavy cream with the powdered sugar and vanilla extract until soft peaks form.

Scoop tablespoon-sized portions onto a parchment-lined baking sheet, leaving space between each. Bake at 350°F for 10-12 minutes, until edges are golden. Cool on a wire rack.

Combine chocolate chips and vegetable oil in a microwave-safe bowl. Microwave in intervals, stirring until melted and smooth. Let cool slightly.

Fill half of the cooled cookies with the cream filling and top with another cookie. Dip the tops in the chocolate glaze and allow to harden.