In the bowl of a standing mixer, add eggs and sugar and beat with whisk attachment for about 2 minutes until light and fluffy.

Add the oil all at once and mix until blended.

Add the milk and mix until blended.

Combine the baking powder with the flour and then add to the mixing bowl with egg mixture and combine until very soft dough forms.

Cover the bowl with plastic wrap, and set into the refrigerator for at least 2 hours.

Preheat oven to 350 degrees F and line baking sheets with silicone baking sheet or parchment paper.

Using a cookie scoop or tablespoon, portion dough into approximately 60 to 64 cookies.

Bake in oven for about 25 to 28 minutes until golden color.

Carve out the bottom of the cookies while they are still warm.

Combine milk and sugar number 1 in a medium sized saucepan and heat until slightly boiling.

Combine cornstarch with sugar number 2 and then add to the eggs and mix well.

Pour about ⅓ of the hot milk into the egg mixture while whisking vigorously.

Return this egg mixture back to the pot and heat over medium high heat for 2 minutes while whisking constantly.

Remove pot from stove, add butter, and stir well until all butter is melted.

Cover with plastic wrap and cool.

Add 1 cup of water, sugar, lemon and orange peels, cinnamon stick, peach jello, and vanilla extract to a pan and heat over medium flame for about 5 minutes.

Add red food coloring to achieve desired color.

Dip cookies in syrup, fill with pastry cream, and join together.

Refrigerate for about 2 hours until dried slightly and sprinkle with sugar.