Preheat the oven to 350°F. Line a baking sheet with parchment paper.
In a medium bowl, combine the flours, cinnamon, salt, and baking powder.
In a separate bowl, beat the sugar and butter substitute until fully incorporated and fluffy with air.
Add the milk and the vanilla and almond extracts to the wet mixture and blend thoroughly. Then pour the wet ingredients into the dry ingredients and stir well to create a dough.
With your hands, roll 2 tablespoons of the dough into a ball and place it on the prepared baking sheet. Repeat this until the sheet is full.
Use your thumb to make a large indentation in the middle of each cookie. Add about 1 teaspoon of jam to the center of each indentation.
Bake for 14 to 17 minutes or until lightly golden. Cool on a cooling rack for 10 to 15 minutes.