Preheat the oven to 350 F
In a large bowl, whisk together the sugar, oil, egg, lemon zest, lemon and vanilla extract until smooth.
Add in the almond flour, tapioca flour, baking powder and salt and stir together with a rubber spatula until a dough forms.
Line a large baking sheet with parchment paper. Scoop out about a 1.5 tbsp ball of dough and place it on the baking sheet, leaving about 1″ between each ball.
Press the centers of the cookies down with your thumb, or with the back of a teaspoon. Fill the centers with 1 teaspoon of raspberry jam.
Bake the cookies for 12-14 minutes. Let cool completely and drizzle with the sugar glaze and lemon zest
Keep stored in an airtight container for up to 5 days, or freeze for up to 3 months.