Preheat oven to 190°C/ 375°F/ gas mark 5. Line a baking tray with parchment paper.
Heat a saucepan over a medium temperature. Add the brown sugar and water.
Stir until the sugar is almost dissolved. Add the cinnamon.
Reduce the temperature and leave to simmer for about 15 minutes. It should thicken slightly.
Remove from heat and add the butter and golden syrup. Allow the butter to melt. Give the mixture a stir every now and again.
In a large bowl, combine the flour, baking powder, baking soda and salt. Make sure they are fully combined. Pour the sugar mix on top. Stir it all together.
Add the eggs and mix until the batter becomes a sticky dough.
Cover the dough with clingfilm and leave to chill for a couple of hours in the fridge.
When it is ready, lightly dust a clean surface with flour and turn the dough on to it.
Roll the dough to about 2 cm in thickness and cut into circles using cookie cutters.
Mix the leftover egg with water to make you egg wash.
Lay the cookies onto the baking tray and lightly coat with the egg wash.
Place in the oven for 10 minutes until a golden colour.
Leave to cool on a wire rack. Garnish with the icing sugar and cocoa powder.