Preheat oven to 350 degrees Farenheit.

Make hazelnut meal by pulverizing hazelnuts in a blender.

In a medium bowl, mix the coconut oil and coconut sugar.

Add in the flax meal, water, vanilla extract, and lemon zest.

In another bowl, stir together the oat flour, hazelnut meal, cinnamon, and cloves. Gradually stir the dry ingredients into the sugar mixture.

The dough will be stiff, so you may need to knead it by hand to get it to come together.

Roll the dough out between two pieces of parchment paper to ⅛-inch thickness.

Remove the top layer of parchment and cut into rounds using a cookie cutter.

For easy removal, place the cookies onto a cutting board and into the freezer for about 3-4 minutes. This makes it easier to handle the cookies and remove them from the parchment paper.

Transfer cookies onto a cookie sheet spaced 2 inches apart.

Count your rounds and use a small cookie cutter to cut the center out of half of the cookies. This can be done while the other half of the cookies bake. 

Bake for 10-12 minutes in the preheated oven, until firm. Note: Since coconut sugar is brown, the cookies will be brown.

Dust with vegan powdered sugar as soon as they are removed from the oven. 

Allow cookies to cool completely.

Spread jam on top of the solid cookies. 

Top with the cookies that have the cut out shapes.