Whisk together the flour, baking soda, baking powder, and salt in a medium bowl until well combined and set aside.
In a large bowl or stand mixer fitted with the paddle attachment, beat the butter, brown sugar, and granulated sugar until light and fluffy (around 3-5 minutes).
With the mixer running, stream in the vegetable oil and beat for another minute. Add in the egg, egg yolks, and vanilla extract, then mix in the peanut butter until just combined.
Pour in all of the dry ingredients and mix for less than a minute, until most of the flour is incorporated. Finish mixing the dough by hand, using a spatula to fold until just combined.
Line a baking sheet with parchment paper and use a cookie scoop to portion the dough onto the sheet. Cover the tray with plastic wrap and chill at least overnight, but I ideally for 24 hours. If you need the cookies quicker, you can freeze the scooped dough until completely solid (around 2-4 hours), then proceed with baking.
To bake, preheat the oven to 375℉ and line a baking sheet with parchment paper. Pour around ½ cup of granulated sugar into a bowl and roll each ball of cookie dough into the sugar until fully coated.
Evenly space the cookie dough on the baking sheet with a 2'' gap between each cookie. Bake for 10-12 minutes, rotating the tray halfway through. Remove the cookies from the oven once golden brown and set, but do not overbake (they will set more as they cool). Once out of the oven, sprinkle the cookies with flaky salt and allow to cool before serving.