Whisk together coconut oil, maple syrup, one egg and the salt in a large bowl.
Add in almond flour, tapioca flour, and baking powder and combine together thoroughly with a sturdy spoon until the dough is well hydrated and no dry spots remain.
Transfer the dough to plastic wrap, and chill, for at least an hour or up to 1 day.
Preheat the oven to 350ºF and line a baking sheet with parchment paper and set aside.
Set out a large piece of parchment and sprinkle it with tapioca flour. Set the dough in the middle of the parchment and sprinkle the top with tapioca too. Using gentle but consistent pressure, roll out the dough to a thickness of 1/4 - 1/8 of an inch.
Stamp out 3" circles using a cookie cutter, or something similar. You can re-roll the scraps up to two times. You should get about 18 circles.
Transfer the cookies to the prepared baking sheet. If any of the dough sticks to the parchment, run a small spatula dusted with tapioca starch underneath the dough to loosen it.
Make an egg wash by whisking together the remaining egg with 1 teaspoon of water. Lightly brush each circle with egg wash. Place 1 teaspoon of jam (or the filling of choice) in the center of each circle.
Form the circles into triangles: Gently fold over one side of the triangle. Then, fold up the other two sides at the same time, pinching together the corner where they meet. Then pinch together the last corner, and neaten up any cracks that might have formed. This dough is forgiving and you can pinch and press it back together if necessary.
Once all of the cookies are formed, place in the refrigerator for 15 minutes to chill. This is optional, but it helps the cookies keep their shape better.
Brush the chilled cookies with egg wash on the outside of the dough, and then bake on the middle rack for 13-15 minutes. The cookies will be lightly browned on the bottom, but will not have any color on the edges.
Transfer to a wire rack to cool slightly before enjoying.