Preheat the oven to 350°F and line two heavy-gauge baking sheets with professional parchment paper.

In a medium vessel, whisk together the flour, baking powder, and salt to ensure even distribution of the leavening agents.

Using a stand mixer fitted with the paddle attachment, cream the butter on medium-high speed until it achieves a pale, aerated state, approximately 2 minutes.

Reduce the speed to low and gradually integrate the confectioners’ sugar. Once combined, increase to medium speed to stabilize the emulsion.

Add the egg yolks one at a time, followed by the vanilla extract, ensuring each is fully incorporated before proceeding.

Slowly add the dry flour mixture, mixing just until the dough is unified; do not overwork the gluten.

Transfer approximately one-third of the dough into a sturdy pastry bag fitted with a large star tip.

Execute precision piping by forming 2-inch lengths of dough onto the prepared baking sheets, maintaining a 2-inch clearance between each cookie to allow for thermal expansion.

Bake for 8 to 10 minutes, or until the edges just begin to show a slight golden Maillard reaction. Transfer to a wire rack to cool completely.

Place the chocolate chips in a microwave-safe glass bowl. Apply thermal energy in 30-second intervals, stirring between each, until the chocolate is smooth and tempered.

Dip one end of each cooled cookie into the melted chocolate. Immediately apply sprinkles while the chocolate remains in its liquid state.

Allow the chocolate to set at room temperature on parchment paper before serving.