In a large mixing bowl, whisk together the eggs and granulated sugar until fluffy, about 2 minutes. Incorporate the softened butter by mixing until fully blended. Add sour cream, mayonnaise, and the baking soda mixture. Gradually mix in the all-purpose flour and baking powder until a soft, sticky dough forms.

Preheat your oven to 350°F (175°C). Roll the dough into heaping teaspoon-sized balls and place them on a parchment-lined baking sheet, leaving space between each ball. Bake for 15 minutes, or until lightly golden on the edges.

While the cookies are still warm, carefully use a small knife or spoon to carve out the bottom centers of each cookie, creating a small cavity for the filling.

In a medium bowl, beat the cream cheese and softened butter until smooth and creamy. Blend in the dulce de leche and apricot jam until well combined. Fold in the Cool Whip gently until the mixture is light and fluffy.

Fill one hollowed cookie half with the creamy mixture and press another half on top. Repeat this process with remaining cookies. Chill in the fridge for at least 2 hours to allow the filling to set.

Dilute milk with red/orange food coloring for desired peach hue. Dip each cookie half into the coloring, letting excess drip off, then set on paper towels. Dredge the coated cookies in sugar for a sweet crunch.