Chocolate Wafers
Preheat the oven to 300F and line two baking sheets with parchment paper or silicone baking mats.
In a large bowl, combine almond flour, cocoa powder, sweetener, baking powder, and salt. Add in egg, coconut oil, and vanilla extract and stir well until dough comes together.
Roll out dough between two pieces of parchment paper to desired thickness, but no more than 1/4 inch thick. Lift off the top piece of parchment and set aside.
Using a 2-inch diameter cookie cutter, cut out circles of dough and lift gently. Place cookies on prepared baking sheet. Gather up the scraps of dough and reroll until too little is left to roll out.
Bake the cookies until firm to the touch, 20 to 30 minutes (this will vary depending on how thinly you rolled your dough). Remove and let cool. They will continue to crisp up as they cool.
Vanilla Frosting
In a large bowl, beat the palm shortening with the coconut cream until smooth. Beat in the powdered sweetener and the vanilla extract.
Beat in 2 tbsp of the coconut milk until well combined. The frosting should be a thick but spreadable consistency. If the frosting is still quite thick, beat in a bit more of the coconut milk.
Assembly
Take one chocolate wafer and spread the bottom with a little more than 1 tbsp of the filling. Top with another wafer cookie.
Repeat with all the cookies and the filling.