In a large bowl, whisk together the flour, powdered sugar, baking powder, cinnamon, and vanilla sugar.
Add the cold butter, cut into cubes, and use your fingertips to rub it into the flour mixture until it resembles fine breadcrumbs.
Pour in the honey and egg yolks, then quickly knead the mixture until a smooth dough forms.
Wrap the dough in plastic wrap and refrigerate for at least 30 minutes to make it easier to handle.
On a lightly floured surface, roll out the dough to a thickness of about 3 mm. Cut out circle-shaped cookies using a linzer cutter. Use a smaller cutter to cut out the centers of half of the circles.
Place the linzer cookies on a baking sheet lined with parchment paper and bake in a preheated oven at 350°F (180°C) for 8-10 minutes, or until lightly golden brown.
Let the linzer cookies cool completely. Spread jam on the whole cookies and top with the cookies with the cut-out centers.
Dust with powdered sugar and serve.
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