Preheat the oven to 350°F & line a baking sheet with lightly greased parchment paper.
In a large bowl, combine the dry ingredients. In a medium bowl, cream together the palm shortening, maple syrup, and molasses. Add the wet mixture to the dry ingredients. Stir in the vanilla extract and combine well until all ingredients are blended and form a dough. Transfer the dough to a clean piece of parchment paper.
Working with about 1/2 cup of dough at a time, flatten it to about 1/4 inch thick. Use a round cookie cutter to cut a cookie, and pull away any excess dough with your fingers. Return any excess dough to the bowl. Transfer the formed cookie onto the prepared baking sheet. Repeat the process with half of the dough, or about 6 cookies.
With the other half of the dough, repeat the process of cutting circular cookies. Use a small cookie cutter to cut a peekaboo cut out in the middle of the cookies. Add the 6 cookies and the 6 small cookie shapes to the baking sheet.
Bake for 12-14 minutes, or until the cookies are a light golden brown. Carefully transfer to a cooling rack and let cool completely before decorating.
To make the ganache, melt the chocolate chips and coconut cream together in the microwave (or using a double boiler) until smooth and incorporated.
Spoon about 1 tbsp of ganache onto a circular cookie, and sandwich a cookie with a cut-out on top. Carefully pour about 1 tsp worth of ganache into the hole on top of the cookie to fill the excess. Repeat for all of the cookies. Dip the small cookies in ganache if desired.
Top with a dusting of powdered sugar and allow to chill for 10-15 minutes before serving.