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1
Preheat oven to 375F with rack in middle.
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2
Toast nuts in a small baking pan in oven until centers are golden, 12 to 15 minutes. Wrap in a kitchen towel and cool to warm, then rub off any loose skins. Chop nuts.
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3
Whisk together flour, cocoa, baking powder, and salt.
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4
Beat together butter and sugar in a large bowl with an electric mixer until pale and fluffy, then beat in egg and rum. At low speed, mix in flour mixture in 3 batches just until a dough forms. Stir in nuts.
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5
Divide dough in half and form each half into a 5-inch square. Wrap in plastic and chill until firm, at least 1 hour.
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6
Preheat oven to 375u00b0F with racks in upper and lower thirds. Line 2 large baking sheets with parchment paper.
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7
Roll out 1 piece of dough between 2 sheets of parchment into an 11-to 12-inch square. Freeze on a tray until firm, about 20 minutes.
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8
Remove top sheet of parchment and cut out shapes with cookie cutters, arranging them 1/2 inch apart on baking sheets.
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9
Bake cookies, switching position and rotating sheets halfway through, until firm and tops are slightly cracked, 8 to 12 minutes total. Transfer cookies to racks to cool completely.
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10
Repeat with remaining dough (cool baking sheets and line with fresh parchment). Reroll scraps once for extra cookies if desired.
