In a skillet over medium-high heat, melt the butter, swirling occasionally. Continue until foam forms and milk solids turn golden brown, then scrape off any burnt bits and pour into a heat-safe bowl.

Allow the browned butter to cool slightly. Stir in the light brown sugar until combined, and let it cool for 15-20 minutes.

In a medium bowl, whisk together the flour, baking soda, salt, and baking powder.

Add eggs and vanilla to the cooled butter mixture, whisking until smooth.

Gradually add the flour mixture into the wet ingredients, mixing with a spatula until just combined.

Fold in the chopped chocolate. Scoop the dough onto a baking sheet and chill for 24 hours.

Preheat oven to 350°F. Scoop dough onto baking sheets and bake for 12 minutes until golden.

Remove cookies from oven, sprinkle with sea salt, and cool on wire racks.