In a medium bowl, whisk together the flour, cocoa powder, baking powder, and sea salt until fully blended.

In a large mixing bowl, beat the softened butter, light brown sugar, and granulated white sugar with an electric mixer on high speed until light and fluffy—about 2-3 minutes.

Add the egg yolks and vanilla extract to the creamed mixture. Mix on medium speed until smooth and pale in color, about 1-2 minutes.

Reduce the speed to low and gradually blend in the prepared dry ingredients until just combined.

Scoop dough into 32 equal portions using a tablespoon-sized scoop. Roll each portion into a ball and press an indent in the center with a 1/4 teaspoon.

Place formed dough balls onto a baking sheet and refrigerate for 1 hour.

Preheat the oven to 175°C (350°F) 15 minutes before baking.

Arrange 8 cookies on each prepared baking sheet. Bake for 9-11 minutes, until set but still soft.

Remove from the oven and press the centers again to reinforce the indentations.

Allow cookies to cool for 5 minutes on trays, then transfer to a wire rack to cool completely.

Place chopped chocolate in a heatproof bowl. In a small saucepan, heat the heavy cream to just below boiling then pour over the chocolate.

Stir until smooth to create your ganache.

Add cherry preserves to the ganache and stir thoroughly until well combined.

Spoon approximately 1 teaspoon of ganache into each cookie indentation and refrigerate filled cookies for 10-15 minutes.