In a large mixing bowl, cream together softened unsalted butter and granulated sugar until light and fluffy, about 3-4 minutes. Add eggs one at a time, followed by vanilla extract, blending until smooth.

Gradually mix in all-purpose flour, baking powder, baking soda, and salt until a soft dough forms.

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

Preheat your oven to 350°F (175°C). Use a cookie scoop or your hands to roll the dough into balls, placing them about 2 inches apart on the prepared baking sheets.

Bake in the preheated oven for 12 minutes, or until the edges are lightly golden. Allow the cookies to cool on the baking sheets before transferring to a wire rack.

In a medium bowl, whip together heavy cream and powdered sugar until soft peaks form. Add another teaspoon of vanilla extract, and continue to whip until light and fluffy.

Melt chocolate chips in a microwave-safe bowl, adding vegetable oil to smooth out the glaze, stirring until completely melted.

To assemble, take one cooled cookie, dollop a generous amount of cream filling on the flat side, and place a second cookie on top. Dip the tops in melted chocolate glaze.

Allow the chocolate glaze to set for at least 15 minutes before serving.