Make the Cookies:

1. In a medium bowl, sift together the flour, cocoa powder, baking powder, and salt.
2. In a large bowl, use an electric mixer to beat the butter and sugar on medium-high speed until smooth and well combined, about 1 to 2 minutes.
3. Add the eggs, one at a time, beating well after each addition. Mix in the vanilla extract.
4. Gradually add the dry ingredients to the wet mixture and beat on low speed until a dough forms.
5. Roll the dough out between two large pieces of parchment paper to 1/4-inch thickness. Chill the dough in the refrigerator for at least 1 hour, or in the freezer for 30 minutes, until firm.
6. Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper.
7. Use a 3 or 4-inch pumpkin cookie cutter to cut out shapes from the dough. For half of the cookies, use a small paring knife to cut out triangle eyes and a mouth to create Jack-o’-Lantern faces.
8. Place the cut cookies on the prepared baking sheets. Chill the cookies in the refrigerator for 30 minutes, or in the freezer for 15 minutes, until firm.
9. Bake for 8-9 minutes, or until the cookies are set but not overbaked. Let the cookies cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.

Make the Cream Cheese Frosting:

1. In a stand mixer fitted with a paddle attachment, beat the cream cheese, butter, and vanilla on medium-high speed until light and creamy, about 2-3 minutes.
2. Gradually add the powdered sugar on low speed and continue to beat until fluffy, about 2 minutes.
3. Add a few drops of orange gel food coloring to the frosting and mix until the desired color is achieved.

Assemble the Cookie Sandwiches:

1. Place a dollop of cream cheese frosting in the center of the bottom (non-Jack-o’-Lantern) cookies.
2. Top with the Jack-o’-Lantern cookies and gently press down to sandwich the frosting between the cookies.
3. Serve immediately or store in an airtight container at room temperature for up to 2 days.