Preheat oven to 350F. Line two baking sheets with parchment paper or silpat mats.
In the bowl of a stand mixer or a large bowl with a hand mixer, cream together the butter and the brown sugar until well incorporated and fluffy, about 1 minute. Add the egg yolks and the vanilla and mix until fully combined.
In a separate bowl, combine the flour, cocoa powder, salt, and baking powder. Whisk to combine and then add to the butter mixture, about one cup at a time, with the mixer running on low. Mix until all of the dry ingredients disappear into the butter mixture.
If you are using the Kraft Caramel Bits, pour into the cookie dough and mix in with a spatula.
Using a cookie scoop, scoop out about 2 teaspoons of the mixture and roll into a ball. Place on the prepared baking sheets and then use your thumb to gently push down in the center. Be careful not to push all the way through. Repeat with the remaining dough.
Bake for 12-15 minutes, until set around the edges. Remove from the oven and use a small spoon to push down the indentation in the center. Allow the cookies to cool on the baking sheet for 5 to 10 minutes and then remove to a cooling rack to cool completely.
Place the finely chopped chocolate in a bowl. Put the heavy cream or coconut milk in a microwave-safe bowl. Heat for 30 seconds and then stir. Heat for another 30 seconds. It should be bubbling a bit around the edges but not boiling.
Pour the very hot cream over the chocolate and place a bowl on top to trap the steam. Set aside for 5 minutes and then stir until completely smooth. Allow to sit at room temperature until thickened, about 1 hour.
Place 1 teaspoon of the ganache into the indentation in each cookie. Allow to dry at room temperature for several hours. Just before serving, sprinkle with sea salt or hazelnuts.