Preheat your oven to 350°F and line two baking sheets with parchment paper. Set them aside while you prepare the dough.
In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt. This keeps everything light and evenly mixed. Set it aside for now.
Place the butter and chocolate chips in a small saucepan and melt them gently over low heat, stirring until smooth and glossy. Remove from the heat and let it cool just slightly, you don’t want it too hot when adding it to the eggs.
In the bowl of your stand mixer fitted with the paddle attachment, beat together the brown sugar, granulated sugar, eggs, and vanilla on medium speed until creamy and well combined. Turn the mixer to low and slowly drizzle in the warm melted chocolate mixture. Once it’s all in, increase the speed to medium and mix until smooth, scraping down the sides of the bowl as needed.
Reduce the speed to low and stir in your dry flour mixture just until incorporated. The dough will be thick, rich, and a little shiny.
Using a medium cookie scoop (about 2 tablespoons), drop the dough onto your prepared baking sheets, spacing them about 2 inches apart. Bake for 10 to 12 minutes, until the tops are set and beautifully crinkled.
While the cookies are still warm, sprinkle them lightly with a touch of sea salt, that little sparkle on top makes all the difference.
Let them cool on the baking sheet for about 3 minutes, then move them to a wire rack to cool completely.