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

In a mixing bowl, combine softened unsalted butter, brown sugar, and granulated sugar. Cream the ingredients together until light and fluffy.

Add large eggs one at a time, beating well after each addition. Stir in the vanilla extract until combined.

In a separate bowl, whisk together all-purpose flour, cocoa powder, baking soda, and salt.

Gradually incorporate the dry mixture into the wet ingredients. Fold gently until just combined, careful not to overmix.

Fold in the semi-sweet chocolate chips until evenly distributed.

Drop dough balls onto prepared baking sheets, leaving 2 inches of space between them.

Bake for 10-12 minutes until set around the edges but soft in the centers.

Cool on the baking sheets for 5 minutes before transferring to a wire rack.

Sprinkle with flaky sea salt if desired before serving.