Preheat oven to 350 degrees.
In a mixing bowl whisk together flour, cocoa powder, baking powder and salt; set aside.
Whip together butter and sugars on medium-high speed until pale and fluffy, about four minutes.
Mix in eggs and vanilla, one at a time, stirring after each addition until combined.
Slowly add in dry ingredients and mix on low speed just until combined.
Place a one tablespoon scoop of dough on a cookie sheet, and gently press a caramel in the center. (I use a cookie scoop, which yields around a tablespoon).
Top with another tablespoon of dough and press edges of the dough around the caramel, so the caramel is completely covered.
Top each ball of dough with about eight or nine coconut MnMs.
Bake for 12-14 minutes. Allow to cool for five minutes on the cookie sheet before removing to a cooling rack.
Dust with powdered sugar (optional).