Preheat oven to 350°F. Line a large baking sheet with parchment paper or a silicone baking mat; set aside.
In a bowl, sift together 2 3/4 cups all-purpose flour, 2 teaspoons baking powder, and 1/2 teaspoon salt; set aside.
In the bowl of an electric mixer fitted with the paddle attachment, place 1 cup butter (at room temperature) and 1 1/2 cups granulated sugar. Mix on medium speed until pale and fluffy, about 3 minutes. Add the 2 large eggs one at a time, mixing briefly after each and scraping the bowl as needed. Reduce mixer speed to low and gradually add the sifted flour mixture, mixing just until combined.
In a small bowl, stir together the remaining 2 tablespoons granulated sugar and 2 teaspoons cinnamon. Shape the dough into balls and roll each ball in the cinnamon-sugar mixture to coat. Place the coated dough balls on the prepared baking sheet, leaving space between them. Bake for 8–10 minutes, until the edges are golden. Let cookies cool on the baking sheet for 3 minutes, then transfer to a wire cooling rack and let cool completely before filling.
To make the Biscoff cinnamon filling: in the bowl of a stand mixer fitted with the paddle attachment, combine 3 tablespoons unsalted butter (at room temperature), 1/2 cup Biscoff Spread, 1 cup sifted confectioners’ sugar, and 1/2 teaspoon cinnamon. Beat on medium speed until smooth. Add 3 tablespoons milk and beat until the filling is light and fluffy, scraping the bowl as needed.
To assemble sandwiches, pair two cookies of similar size. Using a knife or small spatula, spread about a tablespoon of the Biscoff cinnamon filling on the inside of one cookie, then sandwich with the matching cookie.