Heat waffle-cone iron; combine dry ingredients: Heat an electric nonstick waffle-cone iron. In a large bowl, whisk together flour, baking powder, and ¼ teaspoon salt; set aside.

Whisk eggs, sugar, and extracts: In another large bowl, whisk together eggs. Whisk in sugar until well combined; whisk in extracts.

Add cooled butter, then flour mixture: While whisking, slowly add cooled butter in a steady stream until batter is smooth. Add flour mixture and whisk until thoroughly combined.

Place batter in pastry bag and pipe into waffle cone iron: Transfer batter to a large pastry bag fitted with a ½-inch round pastry tip. Pipe batter into a 2-inch circle in center of heated waffle-cone iron.

Cook waffle: Close lid and lock with clasp. Cook until golden brown, 1 ½ to 2 minutes.

Remove waffle and cut out cookies: Using a small offset spatula, remove waffle and immediately transfer to a cutting board. Using a 3 ½-inch round cutter, cut out cookies; let cool completely on a wire rack.

Make caramel for filling: Combine sugar, corn syrup, and ¼ cup water in a medium saucepan. Without stirring, cook, carefully swirling, until sugar dissolves. Without stirring, continue to cook, carefully swirling, until dark amber in color, about 10 minutes.

Add cream, vanilla, butter, and salt: Reduce heat to low and slowly add cream, stirring with a wooden spoon until combined. Add vanilla seeds, butter, and salt; stir until is smooth.

Strain caramel: Strain through a fine-mesh sieve into a bowl; set aside to cool slightly.

Spread filling on cookies and sandwich: Spread caramel filling onto bottoms of half the cookies, then sandwich with remaining cookies, pressing gently to spread filling to edges.