Sift the flour, cocoa, baking soda and salt into a bowl. Whisk thoroughly and set aside.

In the bowl of a standing mixer, use the paddle attachment to cream together the butter and sugars.

Add the cinnamon, chile powder, cayenne and nutmeg and continue to beat for 30 seconds. Add the vanilla and the egg and beat on medium speed until the egg are fully incorporated about 1 minute.

Add the flour mixture and beat on low speed until just incorporated.

Using a spatula, turn the dough out onto a piece of parchment or wax paper and form it into a neat log. Fold or twist the ends of the paper without pinching or flattening the log. Chill at least 45 minutes, or until ready to use.

 Place oven racks in the upper and lower thrid of the oven. Preheat the oven to 350º F.  

Line a baking sheet with with parchment paper.

Using a sharp knife, slice rounds of the chilled dough about 1/4-inch thick. Place 1-inch apart on prepared baking sheets. Bake 12 to 14 minutes. Rotate baking sheets from top to bottom and front to back to ensure even baking. Use a spatula to transfer the cookies to a wire rack to cool.

Allow the cookies to cool completely before storing them in an airtight container. Cookies can be stored for 1 week or frozen for up to 2 months.

In a medium size bowl, using an electric mixer, beat together the cream cheese and the dulce de leche until they are thoroughly mixed, about 2 minutes on medium speed.

Add the confectioners sugar in several additions and continue to beat the mixture until it is creamy and all of the sugar has been incorporated. Add the vanilla and beat for 30 seconds longer.

The filling can be stored in the refrigerator in an airtight container for 3 weeks or use immediately.

To assemble the cookies; spread 1 tablespoon of the filling over half of the cookies and top with the remaining cookies.