In a mixing bowl, cream together the butter and sugar until light and fluffy, about 3-5 minutes. Beat in the eggs and vanilla extract until fully combined. Gradually mix in the flour, baking powder, baking soda, and salt until a soft dough forms. Chill the dough in the refrigerator for at least 30 minutes.

While the dough is chilling, whip the heavy cream with powdered sugar and vanilla extract until soft peaks form. Set aside in the refrigerator.

Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper. Drop rounded tablespoons of the chilled dough onto the sheet, spacing them 2 inches apart. Bake for 10-12 minutes until edges are lightly golden. Cool on the baking sheet for 5 minutes, then transfer to a wire rack.

In a saucepan over low heat, melt the chocolate chips and vegetable oil together, stirring until smooth. Let cool slightly.

To assemble, take one cooled cookie, spoon cream filling onto its center, and top with another cookie. Drizzle or pour the chocolate glaze over the cookies.