BEAT cream cheese and sugar with mixer until well blended. Stir in Cool Whip with whisk.
COVER bottom (flat) side of each of 10 cookies with about 2 Tbsp. cream cheese mixture; top each with second cookie to form sandwich. Dip half of each sandwich in chocolate; gently shake off excess chocolate. Place in single layer in airtight container.
FREEZE 3 hours or until firm.