In a medium bowl, whisk together the all-purpose flour, Dutch-process cocoa powder, baking powder, and sea salt until well combined. Set aside.

In a large mixing bowl, cream together the unsalted butter, light brown sugar, and granulated white sugar using an electric mixer on medium speed for about 2-3 minutes, until light and fluffy.

Incorporate the egg yolks and vanilla extract into the creamed mixture. Mix on low speed until fully integrated and smooth, about 1-2 minutes.

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

Divide the dough into 32 equal portions and roll them into smooth balls. Place each ball on a parchment-lined baking sheet and create indents in the center of each ball. Chill in the refrigerator for 1 hour.

Preheat your oven to 350°F (175°C) while the cookie dough is chilling.

Bake the cookies for 9-11 minutes in the preheated oven. Press the indents again with a teaspoon after removing them from the oven.

In a small saucepan, heat the heavy cream over medium heat until it just begins to boil. Pour the hot cream over the chopped chocolate and stir after a minute. Mix in cherry preserves until fully combined.

Once the cookies are cooled, fill each indent with the chocolate cherry ganache and chill for 10-15 minutes to set.