Start by heating ½ cup of heavy whipping cream in a small saucepan over medium heat until it just begins to boil. Remove it from the heat and pour the hot cream over 1 cup of semi-sweet chocolate chips in a mixing bowl. Stir until melted and smooth. Cool slightly, then refrigerate for 1-2 hours to set.

Whisk together 1 cup of all-purpose flour, ¼ cup of Dutch process cocoa powder, ½ teaspoon of baking powder, and a pinch of salt in a separate bowl.

Combine ½ cup of softened unsalted butter with ½ cup of light brown sugar and ¼ cup of granulated white sugar in a large mixing bowl. Beat on medium speed until light and fluffy, about 2-3 minutes.

Add 2 large egg yolks and 1 teaspoon of vanilla extract to the creamed mixture. Mix on low speed until well combined.

Gradually incorporate the dry ingredients into the wet mixture while mixing on low speed until just combined. Avoid overmixing.

Use a cookie scoop to portion the dough, flatten slightly, and place a frozen ganache ball in the center. Wrap the dough around the ganache and roll into a ball.

Preheat your oven to 350°F (175°C). Arrange the cookie balls on a baking sheet lined with parchment paper and bake for about 10-11 minutes until the edges are set, and centers are soft.

Remove the cookies from the oven and let them cool on the baking sheet for about 10 minutes. Dust with powdered sugar before serving warm.