01 - Preheat oven to 350°F. Line a baking sheet with parchment paper.
02 - In a bowl, whisk together flour, baking powder, baking soda, and salt until evenly combined.
03 - In a separate bowl, beat butter and sugar until light and fluffy. Incorporate egg and vanilla extract until smooth.
04 - Gradually blend dry ingredients into wet mixture, alternating with milk, until a soft dough forms.
05 - Scoop 1-tablespoon portions, roll into balls, and arrange on prepared baking sheet 2 inches apart. Flatten gently with palm.
06 - Bake for 10–12 minutes until edges are lightly golden. Cool completely on wire rack.
07 - Whisk milk, sugar, egg yolk, cornstarch, vanilla, and salt in saucepan. Cook over medium heat, stirring constantly, until thickened, 3–4 minutes. Cover surface with plastic wrap and refrigerate until set.
08 - Combine chocolate, cream, and butter in microwave-safe bowl. Microwave in 20-second intervals, stirring until smooth and glossy. Cool slightly.
09 - Pipe or spoon 1 teaspoon custard onto flat side of half the cookies. Top with remaining cookies to form sandwiches.
10 - Spoon or pipe chocolate glaze over each cookie sandwich. Allow chocolate to firm completely before serving.