Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
In a medium bowl, whisk together the dry ingredients: flour, baking powder, baking soda, cinnamon, ginger, nutmeg, and salt.
In a large bowl, mix the wet ingredients: pumpkin puree, granulated sugar, brown sugar, vegetable oil, eggs, and vanilla extract. Stir until well combined.
Gradually add the dry ingredients to the wet mixture, mixing until just combined.
Drop rounded tablespoons of dough onto the prepared baking sheets, spacing them about 2 inches apart. Bake for 12-15 minutes.
Allow the cookies to cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.
In a medium bowl, beat together the filling ingredients: powdered sugar, cream cheese, and vanilla extract until smooth and creamy.
Once the cookies are completely cool, spread a generous amount of filling on the flat side of one cookie and top with another cookie to form a sandwich.