In a mixing bowl, whisk together 170 grams of all-purpose flour, 30 grams of Dutch-processed cocoa powder, 1/2 teaspoon of baking powder, 1/2 teaspoon of baking soda, and 1/2 teaspoon of salt until well combined.

In a stand mixer, beat 60 grams of unsalted butter with 100 grams of light brown sugar and 70 grams of granulated sugar for 3-4 minutes until the mixture becomes creamy and light. Then, add 1 large egg, 1 egg yolk, 2 teaspoons of vanilla extract, and 60 grams of oil; mix well until fully incorporated and smooth.

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

Wrap the cookie dough in plastic wrap and refrigerate it for at least 5 hours or preferably overnight.

About 20 minutes before baking, preheat your oven to 350°F (180°C). While the oven heats, line baking sheets with parchment paper.

Once chilled, take the dough out of the refrigerator and roll approximately 10 grams of dough into balls. Roll each ball in 100 grams of turbinado sugar.

Arrange the sugar-coated dough balls on the prepared baking sheets, making sure to leave enough space between them. Place the baking sheets in the freezer for 15 minutes.

Bake the cookies in the preheated oven for 7-8 minutes, or until they're soft but set.

In a medium saucepan, heat 200 grams of granulated sugar over medium heat, stirring constantly until it melts into a rich amber color. Carefully add 80 grams of butter and mix until melted. Slowly whisk in 80 grams of heavy cream and 1/2 teaspoon of salt until smooth.

Spread about 1 teaspoon of the cooled caramel onto the bottom half of one cookie and gently press another cookie half on top.