Prepare the wafer dough. In a medium bowl, sift all of the dry ingredients—the cake flour, Dutch-processed cocoa powder, black cocoa powder, cornstarch, baking powder, salt, and espresso powder (if using). Whisk together until evenly combined and set aside.
Add the softened butter and sugar to a large bowl. With a hand mixer or stand mixer fitted with the paddle attachment, beat on medium-high speed until fluffy, 3-4 minutes. Stream in the vegetable oil and whip for one more minute, until lightened in color.
Mix in the vanilla extract and corn syrup on low speed until homogeneous.
Using a rubber spatula, fold in all of the dry ingredients until a smooth dough forms with no more streaks of flour. The dough should be firm and somewhat crumbly—if it is too dry to hold together, you may need to add 1-2 tablespoons of milk as needed.
Transfer the dough to a sheet of plastic wrap, flatten into a ½'' disc, then tightly wrap and chill in the fridge for at least 1 hour or up to 2 days.
In the meantime, preheat the oven to 325℉ and line a baking sheet with parchment paper.
After an hour, unwrap the cookie dough and allow it to sit at room temperature for 5 minutes.
Place the dough onto a lightly floured work surface, then roll to ⅛'' thickness (about 2-3 millimeters). Dust your work surface with flour as needed, since the dough may stick. If desired, use a floured cookie stamp to emboss the surface of the dough with a pattern or design, then use a 2-inch round cookie cutter to portion out individual cookies.
Arrange the stamped cookies onto the prepared baking sheet, leaving a ¼ inch gap between each cookie. Bake for 15-18 minutes or until the surface of the wafers are firm and dry.1 If needed, use the flat side of of a measuring cup or glass to smooth out the tops of the cookies once out of the oven. Allow the cookies cool to room temperature before assembling. In the meantime, prepare the frosting.
Make the buttercream. Beat the softened butter in a medium bowl with a hand mixer or stand mixer fitted with the paddle attachment. Once smooth, gradually add in the powdered sugar, followed by the vanilla bean paste and salt. Whip on medium speed until smooth and fluffy, 1-2 minutes.
If the buttercream is too thick, add milk or heavy cream one tablespoon at a time until the correct consistency is reached. Transfer the filling to a piping bag fitted with a nozzle attachment.
When ready to assemble, flip half of the cookies over. Pipe a layer of vanilla buttercream in the center of each wafer, then sandwich with the remaining cookies. Allow the filling to set completely before serving.
Leftover cookies can be stored in an airtight container at room temperature for up to 1 week or in the freezer for 3 months.