In a bowl of standing mixer, combine flour, sugar and salt. Pulse a few times. Add butter, egg and vanilla extract and process until soft dough starts to form and pulls away from the sides of the bowl.
Place the dough onto a plastic, pat it into a disc, cover with another piece of plastic and chill for 1 hour.
Preheat the oven to 350 F and cover 2 baking sheets with a parchment paper.
On a lightly floured surface, roll out the dough ¼ inch thick. Using a 2-inch round cookie cutter, cut out cookies. Carefully transfer them onto prepared baking sheets. Gather the scrap dough, roll it out, and cut again. There should be 48 rounds.
Bake cookies for 20 minutes. Rotate the baking sheets from top to bottom and front to back halfway through baking. Remove from the oven and transfer to cooling rack.
Put apricot jam in a microwave-safe dish and heat for about 30 seconds until jam is runny.
Brush a thin layer of jam on half of the cookies and cover with the remaining cookies.
Place almond paste between two sheets of parchment paper and roll it out ⅛ inch thick. Using the same 2-inch round cookie cutter, cut out rounds. You need 24 rounds.
Brush the top of each cookie with a thin layer of apricot jam and top with almond paste round.
Place dark chocolate in a small bowl or cup and put it in the microwave. Heat it in 30 seconds intervals stirring in between sessions until chocolate has melted. Dip the top of each cookie in the melted chocolate and carefully place it on a wire rack.
Heat a medium non-stick skillet over medium heat and add cashews. Toast them tossing occasionally until lightly browned, about 5 minutes. Add sugar and stir until the nuts are evenly coated in the melted sugar. Transfer caramelised nuts onto a parchment paper and let them cool for a few minutes.
Roughly chop cashew and place about 1 teaspoon of chopped nuts in the center of each cookie.
Recipe adapted from Food & Wine December 2015 issue