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.