Preheat oven to 350 degrees. Line 2 large baking sheets with parchment paper
In large mixer bowl sift or whisk the dry ingredients until no lumps are in the fry ingredients
Add the eggs. Beat on low 10 seconds to moisten the dry ingredients. Increase speed to medium. Beat on medium 30 seconds until fully combined
Scrape sides of the bowl if needed. Add the butter and vanilla extract. Beat on medium about 30 seconds or until a creamy dough has formed
Scrape down the sides of the bowl and push the dough to the center of the bowl. Allow to sit 5 minutes to absorb any extra moisture.
Scoop dough out 1 1/2 TBS at a time onto prepared baking sheets. Roll dough scoops into tight smooth balls.. Lightly flatten the tops of each ball to form a cookie shape. These cookies do spread so make sure to space them about 2 inches apart on the baking sheet
Bake at 350 degrees for 10-12 minutes or until slightly firm
Remove from the oven. Cookies will be very soft but will firm up as they cool. Allow the cookies to cool on the pan 10 minutes or until firm enough to transfer to a wire rack. Cookies are supposed to be soft and chewy not hard. Allow to cool on a wire rack before applying the filling
Filling
In a large mixer bowl beat the butter on medium for about 45 second or until creamy
Scrape down the sides of the bowl. Add the vanilla extract. Sift in the cocoa powder. If no sieve put cocoa powder in small bowl and stir with a fork until no lumps. Beat on low 10 seconds to moisten the cocoa powder. Increase the speed to medium for about 30 seconds or until fully combined
Scrape down the sides of the bowl again. Sift the powdered Swerve in small amounts beating on low after each addition. If no sieve put powdered Swerve in a small bowl and stir with a fork until no lumps are in the powdered Swerve.
Once the powdered Swerve is completely added beat on medium for another 30 seconds or until combined and smooth
Scrape down the sides of the bowl once a gain. Add the milk of choice. Beat on medium another 30 seconds or until combined and creamy. Scrape down the sides of the bowl and push the frosting to the center of the bowl
Assemble
Once the cookies are cooled turn half of the cookies upside down. Spread 1 1/2 TBS of the filling on the flat side of the upside down cookies, Place plain cookies on top of coated cookies. press slightly to seal the cookies
Place the fudge rounds on a lined baking sheet. Set aside. In a small microwave safe bowl place the topping ingredients. Microwave on high in 15 second intervals stirring after each interval until the chocolate chips are melted and combined with the coconut oil
Dip the tip of a spoon in the melted chocolate. Drizzle the chocolate over the tops of the fudge rounds to create thin lines across the top. Place in refrigerator for about 15 minutes or until the chocolate is firm
Remove from the refrigerator. Turn the fudge rounds over. If needed melt the extra chocolate in the bowl again for another 10 seconds or until liquid. Dip the tip of the spoon in the chocolate and drizzle the chocolate once again over the fudge rounds to create thin lines. Place back in the refrigerator another 15 minutes or until the chocolate is firm
Notes
Each cookie contains about 2.8 grams of net carbs and about 126 grams of calories