Whisk together flour and baking powder in a small bowl. In a stand mixer, beat sugar, oil, egg, orange juice, vanilla and almond extracts and salt on medium speed for a few minutes until the mixture is smooth.
Gradually add the flour and slowly mix to incorporate, stopping to scrape down the sides of the bowl occasionally. Divide the dough in 2 pieces and wrap each piece in plastic. Refrigerate for 1 hour.
Take 1 piece of dough from the fridge and place on a floured piece of parchment paper. Flour the top of the dough and place another piece of parchment over it. This dough is soft and sticky, so use a generous amount of flour and work quickly. If it starts getting too soft to handle, put it back in the fridge for a while.
Roll the dough between the pieces of parchment until it is about 1/8" thick. Place the sheet of dough on a sheet tray and stick it in the freezer. Repeat with the second piece of dough. Freeze for 2-3 hours.
Mix the cream cheese, powdered sugar, and lemon zest with an electric or stand mixer for 5 minutes, until soft and light.
Heat the oven to 325 degrees. Remove one sheet of the dough from the freezer. Gently peel back the top layer of parchment, and using a 3" cookie cutter, cut as many circles as you can from the dough (it's fine to reroll and cut this dough). Place the circles on a sheet tray lined with parchment or a silicone mat.
Place 1 teaspoon of the apricot jam in the center of each circle, followed by 1 teaspoon of the cream cheese. Lift two sides of the dough and pinch it together where they meet. Fold the remaining side up and pinch on each corner to form a three-cornered cookie.
Brush the outsides of the cookies with the egg wash. Sprinkle with sesame and poppy seeds. Bake 15-17 minutes until just the corners are golden brown.