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From the Dutch Waffle Company:
A stroopwafel (literally "syrup waffle") is a wafer cookie made from two thin layers of baked dough joined by a caramel filling.
A stroopwafel is placed over a hot drink such as coffee or tea to warm the cookie up and soften the syrup and make the caramel inside a bit gooey. Of course they are delicious at room temperature as well.
Stroopwafels were first made in Gouda (The Netherlands) either during the late 18th century or the early 19th century by bakers repurposing scraps and crumbs by sweetening them with syrup. One story ascribes the invention of the stroopwafel to the baker Gerard Kamphuisen, which would date the first stroopwafels somewhere between 1810, the year he opened his bakery, and 1840, the year of the oldest known recipe for syrup waffles. Stroopwafels were not found outside Gouda until 1870, by which point the city was home to around 100 syrup-waffle bakers. After 1870 stroopwafels began to appear in other cities, and in the 20th century, factory-made stroopwafels were introduced. By 1960, there were 17 factories in Gouda alone, of which four are still open. Today, Stroopwafels are sold at markets, by street vendors, in Coffee shops and in supermarkets, and since 2016 United Airlines has been serving stroopwafels as a breakfast snack on its domestic flights.