Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a medium bowl, combine all-purpose flour, baking powder, and salt; whisk until well blended.

Cream together the softened unsalted butter and granulated sugar until light and fluffy, about 3-4 minutes.

Add the egg and vanilla extract to the butter-sugar mixture; if using, add pink food coloring and mix until combined.

Gradually add the dry ingredient mixture to the wet ingredients, mixing until just combined.

In another bowl, blend softened cream cheese, powdered sugar, and vanilla extract until smooth and creamy.

Take a tablespoon of cookie dough, flatten it, place a dollop of the cream cheese mixture and a dab of strawberry jam, then fold and seal.

Place the filled cookies on the prepared baking sheet and bake for 10-12 minutes until edges are lightly golden.

Cool the cookies on the baking sheet for a few minutes before transferring them to a wire rack.

Prepare the pink glaze by mixing powdered sugar with milk until smooth; drizzle over cooled cookies and sprinkle with sparkling sugar.