In a large bowl, beat cookie dough, cream cheese, and flour with an electric mixer on low to medium speed until combined.
Divide dough in half. Shape each half into an 8-inch long log. Sprinkle coarse sugar onto a piece of waxed paper. Roll logs in sugar. Wrap logs in plastic wrap. Freeze logs for 2 hours or until firm enough to slice.
Preheat oven to 350 degrees F. Cut logs into 1/4-inch slices. Place slices about 1 inch apart on ungreased cookie sheets. Bake in batches for 6 to 8 minutes or until lightly browned. Cool on cookie sheets for 2 minutes. Transfer cookies to wire racks; cool completely.
Meanwhile, for filling, in a medium saucepan, bring the cream just to a boiling over medium-high heat. Remove from heat. Add Ghirardelli(R) 60% Cacao Bittersweet Chocolate Baking Chips. Do not stir. Let stand for 5 minutes. Stir until smooth. Cool for 15 minutes before using. Spread 2 teaspoons of the filling* on the bottom of each of half of the cookies. Top with the remaining cookies, bottom sides down.
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* Any remaining filling can be covered and stored in refrigerator for up to 3 days. To use, place in a microwave-safe bowl and cook on half power or defrost setting for 30 to 60 seconds. Remove and stir. Use as a topping for ice cream or pound cake, or as a dip for cookies.
To Store: Layer filled cookies between sheets of waxed paper in an airtight container; cover. Store in the refrigerator for up 3 days or freeze for up to 1 month. Let stand at room temperature for 30 minutes before serving.