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In a small bowl, add the water and quickly whisk in the ground chia seeds until it becomes gelatinous and then add to the bowl of a food processor.
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Add the sugar and extract then blend together.
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Add the ground hazelnuts and pulse until incorporated.
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Then add the flour and salt. Pulse several times to combine.
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Add the butter in small pieces and pulse until incorporated. It will resemble a coarse meal. Do not over process.
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Form the dough into two flat discs and wrap them in parchment paper. Place in the fridge for at least a half-hour.
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Remove the dough from the refrigerator and sprinkle the cutting board with oat flour and place the dough on top of the flour, then sprinkle more flour on top of the dough.
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Roll out one of the disks of dough to about 1/4 inch thick.
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Sprinkle with a little more white rice flour on top to avoid sticking to the rolling pin.
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Pinch together any cracks on the edges.
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With a 3-inch circle cookie cutter cut out the circles and place 12 onto a parchment-lined baking sheet.
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Preheat oven to 375 degrees.
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Roll out the second ball of dough and cut out the 12 top circles.
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Roll the other 12 ever so slightly with the rolling pin so they will fit over the filling. If any cracks happen, pinch together the best you can.
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With a pastry brush or your fingers spread a little water on the edge of one and fill with about 2 tablespoons of the filling then cover and press together with a fork to seal the edges.
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Cut decorative holes on top with a knife to let the steam escape.
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Bake for 30 – 45 minutes or until golden.