Preheat the oven to 350°F.

Butter 4 small (4-inch) tart pans with removable bottoms. Set aside.

In a large bowl, combine flour, almond meal, sugar, cocoa and baking powder.

With pastry cutter, two forks or the paddle attachment of your mixer, blend in the butter until it resembles coarse cornmeal.

Stir in the milk just until dough forms a ball.

Divide ball in half; wrap in plastic and place in refrigerator for 30-40 minutes.

Roll out dough between two sheets of wax paper about 1/3-inch thick.

Cut out 4 circles, slightly larger than the tart pans, and place in the bottom of the prepared pans.

Divide jam and spread on top of each tart.

Roll out the other piece of dough, adding any scraps from first piece and cut out 4 circles, again slightly larger than the pans and place on top, pushing gently around the edges to seal.

Bake for 35-40 minutes or until tart dough is firm.

Cool; remove outside ring of tart pan and dust with confectioner's sugar.

Reserve any extra dough for further use or form into 2-inch balls, flatten center with thumb fill with jam and bake alongside tarts.