Step 1

For the Dough: Adjust oven rack to lower-middle position and preheat to 350°F (180°C). In the bowl of a stand mixer fitted with a paddle attachment, combine sugar, butter, molasses, ginger, baking soda, cinnamon, nutmeg, salt, and lemon zest. Mix on low until moistened, then increase to medium and cream until soft and light, about 5 minutes. Reduce speed to low and add flour all at once, then drizzle in cream and mix until fully incorporated.

Step 2

With a 1 1/2–teaspoon scoop, divide dough into about 40 level portions. Cut each in half, then roll smooth and round between your palms. Alternatively, scale out 3/8-ounce (10g) portions, then roll smooth. (They will look tiny, but they'll spread considerably as they bake!) Arrange on a parchment-lined baking sheet, leaving at least 1 1/4 inches between them to account for spreading. Bake until cookies are golden brown, no longer puffy, and a little firm around the edges, about 10 minutes. If needed, rotate pan about halfway through to ensure even baking. Cool to room temperature directly on the baking sheet; the cookies will not be crisp while warm.

Step 3

For the Filling: In the bowl of a stand mixer fitted with a paddle attachment, combine powdered sugar, coconut oil, lemon juice, lemon extract, and salt. Mix on low to combine, then increase to medium and cream until soft and light, about 5 minutes. Transfer to a disposable pastry bag fitted with a 1/2-inch pastry tip and use immediately.

Step 4

To Assemble: Flip half the cookies upside down and pipe a shy 1/4 ounce filling (about a heaping teaspoon or 6g, but there's no need to measure) into the center of each. Sandwich with remaining cookies. Due to the slightly irregular shape of drop cookies, you'll need to play a bit of mix-and-match to ensure similarly shaped cookies are paired together.

Step 5

Transfer to an airtight container and refrigerate 15 minutes to harden the coconut oil. If temperatures in your kitchen routinely climb above 75°F (24°C), it will be best to store the cookies in the fridge and bring a few to room temperature as needed to serve. Stored this way, the cookies will last about 1 month. If your kitchen is generally cooler than 75°F, after chilling you may store the cookies at room temperature for up to 1 week.