**Preheat Oven**: Preheat your oven to 350°F and line two baking sheets with parchment paper.

**Mix Dry Ingredients**: In a small bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

**Cream Butter and Sugars**: In a large bowl, cream together the softened butter, brown sugar, and granulated sugar with an electric mixer on high speed until fluffy, about 3 minutes. (For a stand mixer, use the paddle attachment.)

**Add Coffee and Vanilla**: Dissolve the instant coffee in the vanilla extract. Add the coffee mixture and egg yolks to the butter mixture and beat on high speed until fluffy, about 1-2 minutes.

**Combine Ingredients**: Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined.

**Add Chocolate Chips**: Stir in the chocolate chips with a rubber spatula.

**Scoop Dough**: Using a 2-tablespoon cookie scoop, form dough balls. Place them 2 inches apart on the prepared baking sheets. Add extra chocolate chips on top if desired.

**Bake**: Bake the cookies for 10-11 minutes. Let them cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool for another 10-15 minutes.

**Shape Cookies**: For perfectly shaped cookies, use a large round cookie cutter to swirl around each cookie right after baking to create a perfect circle.

**Finish and Enjoy**: Sprinkle with flaky sea salt if desired, and enjoy! They’re perfect with a cup of coffee.