In a bowl, combine the flour, baking powder, and salt.
In another bowl, mix together the granulated sugar, brown sugar, softened butter, eggs, and vanilla extract until well combined.
Gradually add the dry ingredients to the wet ingredients, stirring until a dough forms.
Transfer the cookie dough to an airtight container and refrigerate for 24 hours.
Preheat the oven to 375°F (190°C).
Take portions of the chilled dough, flatten them in your hands, place a marshmallow in the center, and seal the dough around it. Repeat until all dough is used.
Sprinkle Christmas sprinkles and semi-sweet chocolate chips on top of each cookie.
Bake in the preheated oven for 10 minutes.
Allow the cookies to cool on a wire rack for a few minutes before serving. Enjoy your delicious treats!