In a large bowl whisk the caster sugar into the oil. Then whisk in the oat milk and vanilla.
In a second bowl sift in the flour, cocoa powder, baking powder, bicarbonate of soda and salt. Stir through the chocolate chips.
Fold the wet mixture into the dry ingredients just until all the flour has been incorporated.
Cover the bowl and chill the cookie mixture in the fridge for 30 minutes.
Preheat the oven to 200°C/ fan 180°C / Gas 6. Remove the cookie dough from the fridge.
Form the dough mixture into 24 balls and place on 2 baking trays lined with baking parchment. Bake in the oven for 12 minutes.
Remove the cookies from the oven and leave to cool and firm up for 5 minutes on the baking tray. Transfer to a wire rack and leave to cool completely.
Toast the walnuts in a frying pan over a moderate heat for 3-4 minutes. Then finely grind the walnuts using either a pestle and mortar or spice grinder.
To prepare the buttercream icing, add the cold margarine and baking fat to a bowl. Use an electric whisk to beat the mixture until smooth. Add the sieved icing sugar in thirds, mixing well in between each addition.
Finally whisk in the cornstarch, ground walnuts, vanilla paste and coffee. Pipe approximately 2 tbsp of buttercream onto one cookie and sandwich with a second.