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TO MAKE THE COOKIES:
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Combine the hazelnuts, nibs, flour, cinnamon, and cocoa powder in a medium bowl, and set aside.
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In the bowl of a stand mixer, fitted with the paddle attachment, combine the butter, zest, and lemon juice and mix on medium speed.
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Add the sugar and mix on low speed for 30 seconds to blend, then increase the speed to medium and beat until fluffy, 2 to 3 minutes.
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Add the dry ingredients and mix on low speed, stopping to scrape down the sides of the bowl, until just incorporated, 2 to 3 minutes.
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Form the dough into a 7-inch square, wrap in plastic wrap, and refrigerate for 30 minutes.
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Meanwhile, remove the lid from the jar of jam, place the jar in the microwave, and microwave for 1 minute.
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Stir and continue to heat until the jam is melted and hot.
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Or place the jam in a small saucepan and heat over medium heat until softened.
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Strain the jam into a small bowl and set the fruit aside for another use.
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Position the racks in the lower and upper thirds of the oven and preheat the oven to 350F.
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Line two baking sheets with Silpats or parchment paper.
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Cut the dough in half.
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Roll each piece between two pieces of parchment paper or plastic wrap until 3/16 inch thick.
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Cut out cookies with a 1 1/2- to 2-inch square cutter or a knife and place on the prepared sheets about 1/2 inch apart.
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Bake for 18 to 20 minutes, rotating the sheets halfway through baking.
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Slide the Silpats or parchment with the cookies onto cooling racks to cool completely.
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Place half the cookies upside down on a work surface.
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Top each with about 1 teaspoon of jam.
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Place the remaining cookies right side up over the filling, and push down gently to sandwich the cookies.
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TO COAT THE COOKIES IN CHOCOLATE:
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Line a baking sheet with parchment paper.
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Dip half of each cookie in the chocolate and place on the baking sheet to harden.
