To make the filling:

1. Add the cream cheese, pudding mix, sugar and salt to the bowl of a stand mixer fitted with a paddle attachment.
2. Beat together on medium-high speed for 2 minutes or until fully incorporated.
3. Add in the sour cream and vanilla and continue beating together for 30 seconds or until smooth.
4. Spoon the cream cheese filling into tablespoon-sized balls onto a parchment-lined plate.
5. You should have 20 cream cheese balls. Place the plate into the freezer to chill for 2 hours.

To make the cookies:

1. Preheat the oven to 350 F. Line two baking sheets with parchment paper or silicone baking mats and set aside.
2. Add the sugar, butter and brown sugar to the bowl of a stand mixer fitted with a paddle attachment.
3. Beat together on high-speed for 1 minute.
4. Next, add in the eggs and beat together for another 30 seconds.
5. Add in the milk, white vinegar and vanilla and continue mixing until incorporated.
6. Add in the cocoa and mix to combine.
7. Add the flour to the mixture and then place baking powder, baking soda and salt on top of the flour so that when they mix, the leaveners do not wind up in a clump in the batter.
8. Mix just until smooth and all of the flour is incorporated. 
9. Add in the red food coloring and mix until all of the cookie batter is red.

To assemble the cookies:

1. Remove the plate of cream cheese filling from the freezer.
2. Place about 1 cup of powdered sugar into a deep bowl to roll the cookies in.
3. Coat one hand with powdered sugar to keep the cookie dough from sticking.
4. Spoon out about 3 tablespoons of cookie dough into the palm of your hand and spread the center to create a well. Place a ball of cream cheese into the center then pull the cookie dough up around the sides of the cream cheese and seal to create a ball.
5. Roll the cookie dough into the powdered sugar until completely coated.
6. Place the cookie dough balls onto the prepared baking sheets leaving at least 3 inches of space around the perimeter of each cookie for spreading.
7. Place the cookie sheets into the oven to bake for 18 minutes.
8. Once baked, remove from the oven and place onto a cooling rack to cool slightly before serving.