Sift flours, soda and matcha together and sift three times. Set aside.
In a standmixer, beat sugar and butter together until pale, about 4 minutes. Add yolks, one at a time until fully incorporated.
Turn the mixer to low and add all the flour at once until you get a crumbly texture, but you can still smoosh it together with your hand. Add water if necessary.
Wrap in plastic wrap and keep overnight in the fridge.
Next day, preheat oven to 160F.
Roll out the dough between two sheets of parchment until it’s about 6mm in thickness. Punch out circles with a cookie cutter. You can reroll the dough but refrigerate for at least 4 hours in the fridge before rolling it out.
Bake for about 7-10 minutes and cool on a wire rack.
Caramel :
Warm the cream and set aside.
Warm the maple syrup and set aside.
Add the sugar to a heavy bottom saucepan and caramelize until lightly brown.
Slowly drizzle in the maple syrup. It will bubble up so be careful. Once fully added, cook until the bubbling becomes slower and begins to look viscous.
Add cream all at once and whisk.
Reserve in the fridge until cooled.
To assemble, add a dollop of caramel to the center of a cookie, and sandwich with another cookie. Top with confectioners sugar
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