In a small saucepan, heat ½ cup of heavy whipping cream over medium heat until it begins to simmer. Remove from heat and add 1 cup of semi-sweet chocolate chips, allowing them to sit for 5 minutes. Stir until smooth, then transfer to a bowl and chill in the refrigerator for at least 1 hour.

In a mixing bowl, 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 another bowl, cream ½ cup of unsalted butter with ½ cup of light brown sugar and ¼ cup of granulated sugar until light and fluffy, about 3-4 minutes. Beat in 2 egg yolks and 1 teaspoon of vanilla extract until fully combined.

Gradually mix the dry ingredients into the butter-sugar mixture until just combined. Cover with plastic wrap and refrigerate for about 30 minutes to firm up the dough.

Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper. Using a cookie scoop, flatten a portion of the dough into a disk, place a chilled ganache ball in the center, then wrap the dough around it and roll into a smooth ball.

Arrange the cookie balls on the prepared baking sheet and bake for 10-11 minutes. Edges should be set while centers remain soft. Allow cooling on the baking sheet for about 10 minutes before transferring to a wire rack.

Dust with powdered sugar and serve warm for the best experience, ideally paired with vanilla ice cream or milk.