Preheat your oven to 350°F (175°C). Grease or line your 9x13-inch baking pan with parchment paper for easy removal.
In a large mixing bowl, combine 2 cups of all-purpose flour, ¾ cup of granulated sugar, ½ teaspoon of kosher salt, and 1 teaspoon of baking powder. Whisk together until well blended.
Add ¾ cup of chilled unsalted butter pieces to the flour mixture. Using a pastry cutter or your fingers, mix until the mixture resembles coarse crumbs.
Pour in 3 tablespoons of milk and 1 teaspoon of almond extract. Stir until just combined, ensuring not to overmix. This will be your base layer.
Press the mixture firmly into the bottom of the prepared baking pan, creating an even layer.
Spread 1-1/2 cups of your favorite jam or fruit preserves over the crust layer. Make sure to distribute it evenly for a balanced flavor in every bite.
In a separate bowl, mix 1-½ cups of all-purpose flour, ½ cup of light brown sugar, ¾ cup of granulated sugar, ½ teaspoon of kosher salt, 1 teaspoon of baking powder, 1 teaspoon of ground cinnamon, and ½ teaspoon of ground cardamom (if using). Stir in 1 cup of rolled oats.
Cut in the remaining ¾ cup of chilled unsalted butter until the mixture is crumbly.
Sprinkle the oat crumble mixture generously over the jam layer, covering it completely.
Bake in your preheated oven for 30-35 minutes, or until the top is golden brown and the jam is bubbly.
Allow the bars to cool in the pan on a wire rack. Once cooled, dust with powdered sugar if desired, then cut into squares or bars.