Preheat the oven 350.
Line two baking sheets with parchment paper.
In a large bowl, beat sugar, coconut oil, vanilla extract and applesauce in a large bowl until well combined.
With a spoon, mix flour, baking soda, baking powder, flax, cocoa and salt together in a medium bowl.
Slowly add dry ingredients to wet ingredients, slowly adding milk.
Beat until thoroughly mixed.
Drop by spoonful onto prepared baking sheet.
Bake the cookies for 8-10 minutes.
Remove from the oven.
While cookies are cooling, beat the coconut oil, vanilla, almond milk and sugar for a few minutes on medium speed until light and fluffy.
Turn cookies bottom side up and spread 1-2 tablespoons of filling. Top with another cookie.