Preheat the oven to 350°F (177°C). Prepare a baking sheet with parchment paper.
In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt. Set aside.
In a stand mixer with a paddle attachment, cream together the butter and sugars on medium speed for 2-3 minutes until the mixture is light and fluffy.
Reduce mixer speed to low and add eggs, one at a time, followed by the vanilla extract and heavy cream, fully incorporating each ingredient.
Gradually add the flour mixture and mix until just combined.
Use an ice cream scoop to form the cookie dough into balls. Place on baking sheet and flattening each into discs. Create a divot in one disc to hold the peanut butter, then cover with another disc, sealing the edges.
Press chocolate chips into the top of each cookie.
Freeze the assembled cookies for at least 30 minutes before baking.
Bake for 25-28 minutes. Allow to cool completely on a wire rack.