01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Set a heatproof bowl over a pot of simmering water. Add chopped dark chocolate and butter, stirring until melted and smooth. Remove from heat and cool slightly.
03 - In a medium bowl, whisk together flour, cocoa powder, baking powder, and sea salt until well blended.
04 - In a large bowl, whisk granulated sugar, brown sugar, eggs, and vanilla extract until pale and thickened, approximately 2-3 minutes.
05 - Pour the melted chocolate mixture into the egg mixture. Whisk until fully incorporated and smooth.
06 - Gently fold the dry ingredients into the wet mixture using a spatula. Mix just until combined—avoid overmixing to maintain fudgy texture.
07 - Fold in chocolate chips until evenly distributed throughout the dough.
08 - Drop heaping tablespoons of dough onto prepared baking sheets using a medium cookie scoop or two spoons. Space portions 2 inches apart to allow for spreading.
09 - Sprinkle flaky sea salt over dough portions if desired for enhanced flavor contrast.
10 - Bake for 10-12 minutes until tops appear shiny and cracked while centers remain soft. Avoid overbaking for optimal fudgy texture.
11 - Allow cookies to set on baking sheets for 10 minutes, then transfer to wire rack to cool completely before serving.