1. For filling: Stir chocolate chips, cream, and coffee granules in heavy saucepan over medium heat until chocolate melts and coffee dissolves. Cool to room temperature, about 20 minutes. Using electric mixer, beat sugar, butter, and vanilla in bowl until blended. Beat in chocolate mixture. Refrigerate until beginning to firm, about 8 minutes. (Can be made 2 days ahead. Cover and keep refrigerated. To use, let stand at room temperature until just soft enough to spread, about 2 hours.)
2. For cookies: Preheat oven to 325 degrees F. Line 2 baking sheets with parchment paper. Sift flour, cocoa, baking soda, and salt into bowl. Using electric mixer, beat butter and both sugars in bowl until well blended. Add egg, 2 teaspoons water, vanilla, and instant coffee; blend well. Beat in flour mixture. Stir in chocolate chips and pecans. Drop dough by tablespoonfuls onto prepared sheets, spacing 2 inches apart. Bake until tops are just firm to touch and no longer shiny, about 13 minutes. Cool cookies on sheets 10 minutes. Transfer to racks and cool.
3. Place half of cookies, flat side up, on work surface. Spread each with 1 tablespoon filling, leaving 1/4-inch border. Top each with second cookie, pressing to adhere. Arrange on platter; cover and chill at least 2 hours. (Can be made 2 days ahead. Keep chilled.) Serve cookies cold.

Yield: 20 servings