In a small saucepan, bring cream to a simmer over medium heat.
Add 3/4 cup chocolate chips; stir constantly until melted and smooth. Stir in extract.
Let cool 15 minutes.
Spoon one teaspoon chocolate mixture onto a wafer cookie; sandwich with another cookie. Repeat with remaining cookies. Refrigerate for 10 minutes, or until firm.
Melt remaining chocolate in a double boiler, stirring constantly.
Let cool slightly. Dip each sandwich into melted chocolate to coat; shake off excess.
Place sandwiches on a wire rack set over a baking sheet; refrigerate 15 minutes, or until set.
