01 - In a medium bowl, whisk together the all-purpose flour, baking soda, and salt until evenly combined. Set aside.
02 - In a large bowl, beat the softened butter, packed light brown sugar, and granulated sugar using a hand or stand mixer until the mixture turns pale, light, and fluffy.
03 - Add the whole egg and mix until fully incorporated. Then blend in the egg yolk and vanilla extract until the mixture is smooth and homogeneous.
04 - Gradually add the reserved dry ingredients to the wet mixture, mixing on low speed until a soft dough just comes together. Cover the bowl tightly and refrigerate for 30 minutes to firm up.
05 - In a separate bowl, beat the softened cream cheese, granulated sugar, and vanilla extract until completely smooth and creamy. Return to the refrigerator until ready to assemble.
06 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set them aside.
07 - Scoop approximately 1 1/2 tablespoons of chilled dough and flatten it into a small disc. Place about 1 teaspoon of the cheesecake filling in the center, carefully wrap the dough around it, and roll into a seamless ball. Arrange the filled cookies 2 inches apart on the prepared baking sheets.
08 - Bake for 11 to 13 minutes, until the edges are lightly golden but the centers still appear soft. Allow the cookies to rest on the baking sheets for 5 minutes before transferring to a wire cooling rack.
09 - Combine the unwrapped caramel candies and heavy cream in a microwave-safe bowl. Heat in 20-second intervals, stirring thoroughly between each burst, until the caramel is silky smooth and pourable.
10 - Drizzle the warm caramel sauce generously over each cooled cookie. Finish with a light sprinkle of flaky sea salt if desired. Allow the caramel to set before serving.