In a mixing bowl, whisk together 2 cups of all-purpose flour, ¾ cup of Dutch-process cocoa powder, 1 teaspoon of baking powder, and ½ teaspoon of fine sea salt. Set aside.

Using a stand mixer, beat ½ cup of room-temperature unsalted butter, ¾ cup of dark brown sugar, and ½ cup of granulated sugar until smooth and creamy.

Add 1 large egg, 1 egg yolk, and 1 teaspoon of vanilla extract. Mix until fully incorporated.

Gradually add the flour mixture to the wet ingredients, mixing just until combined. Fold in 1 cup of semisweet chocolate chips.

Using a medium cookie scoop, portion out the dough and drop each scoop about 1.5 inches apart on parchment-lined baking sheets.

Preheat your oven to 350°F (175°C). Bake for approximately 10 minutes until set but still soft in the middle.

Let cookies cool on the baking sheet for about 10 minutes before transferring to a wire rack.

In a saucepan, combine ½ cup of evaporated milk, ½ cup of granulated sugar, 1 egg yolk, and 2 tablespoons of unsalted butter. Cook, stirring constantly until thickened.

Remove from heat and stir in 1 teaspoon of vanilla extract, 1 cup of sweetened shredded coconut, and ½ cup of chopped pecans.

Spread the coconut pecan topping over each cooled cookie and drizzle melted semisweet chocolate on top.