Preheat oven to 180ºC.
Line a large baking tray or 2 smaller ones with baking paper. Place the sugar and butter in a large bowl and beat until pale. Add the eggs, one at a time, beating well after each addition.
Sift together the flour, baking powder, bicarb, cocoa and salt and, in a separate bowl, whisk together the buttermilk and cider vinegar. Add half the dry ingredients and half the buttermilk liquid to the egg mixture, stir to combine then stir in the remaining dry ingredients and buttermilk.
Spoon the mixture into a large piping bag with a round nozzle and pipe 24 rounds onto the baking tray. Place in oven and bake for 7 minutes.
Remove, allow rounds to cool completely on a wire rack.
Place the cream cheese in a bowl, add icing sugar, vanilla and double cream, beat to combine, stir through chopped strawberries.
Spread strawberry filling onto one side of round, top with a second round and sandwich together; repeat with remaining rounds.
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