1. Preheat the oven to 350°F and line two baking sheets with parchment paper.

2. In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt.

3. In a large bowl, beat the butter, granulated sugar, and brown sugar until light and fluffy.

4. Mix in the egg, vanilla extract, and red food coloring until smooth and evenly combined.

5. Add the dry ingredients to the wet ingredients and mix just until a soft dough forms.

6. Cover the dough and chill it for 30 minutes so the cookies bake up thick and soft.

7. Scoop the dough into equal portions and place them on the prepared baking sheets, leaving space between each cookie.

8. Bake for 10 to 12 minutes, until the edges are set and the centers still look slightly soft.

9. Let the cookies cool on the pan for 5 minutes, then transfer them to a wire rack to cool completely.

10. To make the frosting, beat the cream cheese, powdered sugar, butter, vanilla extract, and enough heavy cream to create a smooth pipeable texture.

11. Pipe or spoon a swirl of frosting into the center of each cooled cookie.

12. Finish with red velvet cookie crumbs or red sprinkles and serve.