Sift together the flour, cocoa powder, kosher salt, baking soda, and baking powder into a bowl, whisking to combine evenly.

In a separate bowl, use a stand or hand mixer to cream the butter and granulated sugar for about 2 minutes until smooth and fluffy. Blend in the egg and vanilla extract until fully incorporated.

Gradually incorporate the dry flour mixture into the butter mixture on low speed, mixing just until combined.

Stir in the hot brewed coffee and red food coloring until the dough is uniformly tinted, being careful not to overmix.

Fold in the chopped semisweet chocolate chips.

Chill the cookie dough in the refrigerator for 30 minutes.

Using a 1-tablespoon scoop, portion the dough and roll each piece into a smooth ball. Arrange them on a baking sheet lined with parchment paper, leaving about 2 inches of space between each.

Bake at 350°F for 10 to 12 minutes, until the edges are set.

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

For the filling, beat together the softened cream cheese and powdered sugar until silky. Blend in the milk or cream to achieve the desired consistency.

Spread approximately 1 tablespoon of the cream cheese filling on the underside of half the cookies. Sandwich with the remaining cookies, pressing gently to secure.

Melt the white chocolate chips in a microwave-safe bowl in 30-second intervals, stirring until smooth.

Transfer melted chocolate to a plastic bag, snip the corner, and drizzle over the cookies.

Place the cookies in the freezer for about 15 minutes to allow the chocolate to set.