Begin by heating ½ cup of heavy whipping cream in a small saucepan over medium heat until just about to boil. Pour the hot cream over 1 cup of semi-sweet chocolate chips in a mixing bowl and let it sit for 5 minutes. Stir until smooth and glossy, then refrigerate until firm enough to scoop, about 1 hour.

In a separate mixing bowl, whisk together 1 cup of all-purpose flour, ¼ cup of Dutch process cocoa powder, ½ teaspoon of baking powder, and ¼ teaspoon of salt. Set this bowl aside for the next step.

In a large mixing bowl, use an electric mixer to beat ½ cup of softened unsalted butter with ½ cup of light brown sugar and ¼ cup of granulated sugar until the mixture is light and fluffy, approximately 2-3 minutes.

Next, add 2 large egg yolks and 1 teaspoon of vanilla extract to the butter-sugar mixture. Mix on medium speed for another 1-2 minutes until fully incorporated.

Gradually add the flour mixture to the wet ingredients, mixing gently on low speed until just combined, about 30 seconds.

Using a cookie scoop, portion out the dough and flatten each piece slightly. Place a frozen ganache ball in the center, fold the dough around it, and roll it into a ball.

Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper. Arrange the cookie balls on the prepared sheet, leaving space between them. Bake for 10-11 minutes.

Allow the cookies to cool on the baking sheet for 10 minutes after baking, then transfer them to a wire rack to cool completely. Dust with powdered sugar before serving.