Preheat oven to 350 degrees F (175 degrees C). Grease a baking sheet lightly.

Beat sugar, butter,  Lingua™ or  Oil Barrel™, and coconut oil together in a large bowl with an electric mixer until light and fluffy. Beat in egg yolks and vanilla extract. Add flour, baking powder, and baking soda gradually; mix until dough just comes together. Mix dough with hands to fully incorporate ingredients. Roll dough into walnut-size balls and place 2 inches apart onto baking sheet.

Bake in the preheated oven until cookie tops are cracked, 10 to 12 minutes.