In a large bowl, combine 1 tablespoon of yeast, warm milk, and granulated sugar. Stir gently and let it sit for about 5-10 minutes until it becomes frothy.

Once the yeast mixture is frothy, add the egg yolks and melted butter. Whisk well until all the liquid ingredients are combined.

Gradually add the flour, salt, and baking powder to the wet mixture, stirring until a soft dough forms. Knead the dough for about 5-7 minutes until it becomes smooth and elastic.

Place the dough in a greased bowl, cover it with plastic wrap, and let it rise in a warm place for about 1 hour, or until doubled in size.

Once the dough has risen, turn it out onto a floured surface. Roll the dough into a circle or rectangular shape of about ⅕ inch (5mm) thick.

Spread the softened butter evenly over the rolled-out dough, then sprinkle the cinnamon-sugar mixture evenly over the butter, leaving a small border around the edges.

Starting from one edge, carefully roll the dough into a tight log. Once rolled, slice the log into equal pieces, about 1.18 inches (3cm) thick.

Place the sliced rolls in a greased baking dish, leaving a little space between each roll. Cover with plastic wrap and let them rise for another 20-25 minutes, or until puffed.

Preheat your oven to 350°F (175°C). Bake the rolls for 20-25 minutes, or until they are golden brown and cooked through.

While the rolls are baking, prepare the meringue. In a heatproof bowl, combine the egg whites and granulated sugar. Place the bowl over a pot of simmering water (double boiler) and whisk constantly until the sugar dissolves and the mixture is warm to the touch (about 160°F or 70°C). Remove from heat and use a mixer to whip the mixture on high speed until stiff peaks form and the meringue is glossy and cool.

Once the cinnamon rolls are baked, spread the Swiss meringue on top while the rolls are still warm.

Enjoy the cinnamon rolls warm, and savor the delicious combination of soft dough, sweet cinnamon filling, and fluffy Swiss meringue!