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Preheat oven to 350°F. Line two baking sheets with parchment paper.

For cookies: In a bowl, sift together flour, baking soda, and salt.
In a saucepan over low heat, combine butter, brown sugar, and 2 tablespoons of water. Stir as the butter melts. Add chocolate chips and stir as the chocolate melts. Remove pan from the heat and set aside to cool slightly. Add eggs and, with an electric mixer, beat to blend. Add flour mixture and stir to combine.
Drop by heaping teaspoonfuls onto prepared baking sheets. Bake for 8 to 10 minutes, or until edges are dry but cookies are still soft in the middle. Transfer cookies to a rack to cool completely.

For filling: Using a stand or hand mixer, combine all of the filling ingredients and mix until smooth.
Spread 1 teaspoon of filling on one cookie, then top with another cookie.