Preheat a non-sitck pizzelle iron. Sift together the flour, baking powder and salt; set aside.

In large bowl, whisk together the eggs and 3/4 cup sugar until well blended. Whisk in the vanilla and lemon extracts. Slowly pour in the melted butter while whisking briskly then slowly mix in the dry ingredients.

Spoon or pipe 1 1/2 tablespoons of batter onto the preheated pizzelle iron. Close the lid and seal with the clasp. Cook for 50 to 60 seconds before removing with a small spatula. Cool on wire racks.

To make the caramel glaze: In a small saucepan combine remaining 1 cup of sugar with corn syrup and lemon juice. Cook over medium heat without stirring until the mixture reduces to an amber colored syrup. Reduce heat and quickly whisk in the heavy cream 1 tablespoon at a time. Strain the caramel sauce if necessary and transfer to a bowl to cool. Spread caramel sauce between cookies to form sandwiches.