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1. Heat oven to 350 degrees F. In small bowl, place sugar.
2. In large bowl, break up cookie dough. Stir or knead in cocoa until well blended. Shape dought into 36 (1-inch) balls. On ungreased cookie sheets, place balls 2 inches apart. Press each flat, with smooth-bottomed glass dipped in sugar.
3. Bake 6 to 9 minutes or until cookies are set. Cool 1 minute; remove from cookie sheets to cooling racks. Cool completely, about 20 minutes.
4. In medium bowl, beat filling ingredients with electric mixer on medium speed until light and fluffy. Spread about 2 heaping teaspoons filling between bottoms of pairs of cooled cookies.