I only remember that, at the beginning, it's winter time and we see a delivery boy being bullied. A girl comes to throw snowballs back at those who are nagging him. Later that night, that same delivery boy had to bring a package somewhere but he is stuck in a snowstorm and dies. When he wakes up, he's in a kind of Santa land, where every "elf" has this sort of "Crystal" that contains their life.
Every "dead" kid (elf) had a role there. There was a young girl that had the job of a baker.

Near the end of the movie, for some reasons Santa Claus and that delivery boy went back to the real world and see the girl and defended the delievery boy at the beginning of the movie, now a grandmother and dying.

They then must race back to "Santa's Land" because staying away from it and being in the real world for too long weakened Santa.

Does this ring a bell for anybody?
Thanks!