Whisk together all-purpose flour, Dutch-process cocoa powder, baking powder, and sea salt in a medium bowl. Set aside.

Cream the softened unsalted butter with light brown and granulated sugars together using an electric mixer for about 2 minutes until light and fluffy.

Mix in the egg yolks and vanilla extract to the creamed batter until fully combined.

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

Shape the dough into 1-inch balls, press slightly to create an indent in the center, and chill for 1 hour.

Preheat the oven to 350°F (175°C) and prepare baking sheets with parchment paper.

Bake in the preheated oven for 9 to 11 minutes, then press the indents back in after removing from the oven.

Prepare ganache by heating heavy cream until just boiling, pouring over chopped chocolate, and mixing in cherry preserves.

Fill each cookie indent with ganache and allow to chill for 10 to 15 minutes.