Preheat oven to 350°F (175°C). Line a 9×9 inch baking pan with parchment paper, leaving an overhang on the sides for easy removal.

In a large bowl, mix together the flour, granulated sugar, brown sugar, salt, and baking powder. Pour in the melted butter and stir until the mixture forms a crumbly dough.

Press about 2/3 of the crumb mixture firmly into the bottom of the prepared pan to form the crust. Use the bottom of a measuring cup to make it even.

Bake the crust for 15 minutes or until lightly golden.

While the crust is baking, make the filling: In a medium bowl, whisk together the condensed milk, egg yolks, heavy cream, and salt. Slowly add the lemon juice while whisking continuously until the filling is smooth and well combined.

Pour the lemon filling over the hot crust. Gently spread to the edges.

Sprinkle the remaining crumb mixture evenly over the filling.

Bake for 15–20 minutes more, or until the crumb topping is golden and the filling is set.

Remove from the oven and let cool completely at room temperature. Then refrigerate for at least 4 hours before slicing.

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Cut into 12 bars and serve chilled.