You need to make the preferment at least a month before you want to make the hearts.
In a bowl, combine honey and all-purpose flour until homogenous.
Put it in a sealable container somewhere dark and cool for a month and up to three months.
Make the dough
Heat the oven to 180°C/350°F/Gas mark 4. If your oven has convection, you should turn it off. If you cannot turn, set the heat to 160°C/320°F/Gas mark 3.
Put the egg yolks in a small bowl and mix the ammonium carbonate into the eggs.
Mix the potassium bicarbonate into two tablespoons of water.
Add the egg mixture, the mixed water, cinnamon, cloves, ginger, and extra all-purpose flour to the preferment.
Knead the dough well. You can do it by hand or by machine. It takes from 5-7 minutes.
Bake the hearts
Flour your kitchen counter liberally and roll out the dough to a thickness of about 4 mm, about 1/8th of an inch.
Cut the hearts and put them on a cookie sheet covered in parchment paper. Re-roll the dough and cut out more hearts. Continue until you have no dough left. This dough will make 20 hearts with the cookie cutter I am linking. That's about 3 cookie sheets worth.
If there's any leftover flour on the hearts, remove it using a pastry brush.
Bake them for 8 to 10 minutes until there is no mark when you press your finger lightly into the heart. Leave them to cool on a wire rack.
The cookies will be rock hard right after baking. Put them in a container, and cover them with a wet (but not dripping) dishtowel; put them in the fridge for 3 to 4 days.
Cover with chocolate
Temper the chocolate and over the soft gingerbread hearts. Leave the chocolate to set, and they are ready to be eaten.