Step 1: Melt the Chocolate and Butter

1. In a microwave-safe bowl, melt chocolate chips and butter in 30-second intervals, stirring between each, until smooth.

2. Let the mixture cool slightly while you prepare the rest.

Step 2: Mix the Wet Ingredients

1. In a large bowl, beat together brown sugar, granulated sugar, eggs, and vanilla extract until light and fluffy—about 2 minutes.

2. Slowly mix in the melted chocolate and butter until well combined.

Step 3: Add the Dry Ingredients

1. In a separate bowl, whisk together flour, cocoa powder, baking powder, and salt.

2. Gradually add the dry mixture to the wet, mixing until a thick, glossy dough forms.

3. Chill the dough for at least 30 minutes for easier handling.

Step 4: Prepare the Caramel Filling

1. In a small bowl, microwave caramel candies and heavy cream together for 30–45 seconds.

2. Stir until smooth and creamy. Let cool slightly so it’s thick but spoonable.

Step 5: Assemble the Cookies

1. Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.

2. Scoop about 1½ tablespoons of dough and flatten slightly.

3. Spoon a small amount (about ½ tsp) of caramel into the center.

4. Top with another tablespoon of dough and seal the edges to encase the caramel completely.

5. Place on baking sheet, spaced about 2 inches apart.

Step 6: Bake and Finish

1. Bake for 10–12 minutes, or until tops are crackly and cookies are just set.

2. Remove from oven and immediately sprinkle with flaky sea salt.

3. Let cool on the baking sheet for 5 minutes before transferring to a wire rack.