Preheat your oven to 350°F (175°C). Line a large baking sheet with parchment paper.

In a microwave-safe bowl, combine the unsalted butter and chopped dark chocolate. Melt together in the microwave in 30-second intervals, stirring until smooth.

In a medium bowl, whisk together the all-purpose flour, Dutch process cocoa powder, salt, and baking powder.

In a large mixing bowl, combine granulated sugar, light brown sugar, eggs, and vanilla extract. Whip until pale and fluffy.

Slowly mix in the melted chocolate and butter mixture until combined.

Gradually fold the dry ingredients into the chocolate mixture until just combined.

Using a tablespoon or cookie scoop, drop rounded portions of dough onto the prepared baking sheet.

Bake for 11-12 minutes until tops are cracked and shiny.

Allow cookies to cool on the baking sheet for 5 minutes, shaping them with a circular cookie cutter if desired.

Transfer to a wire rack and sprinkle with flaky sea salt while still warm.