In a stainless steel skillet over medium-high heat, melt butter, swirling occasionally until foam appears. Continue until tiny brown specks form at the bottom, then scrape off and remove from heat.

Pour the browned butter into a heat-safe bowl and add the brown sugar, stirring to combine. Let it cool for 15-20 minutes.

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

Once the butter mixture cools, add eggs and vanilla, whisking until combined.

Gradually mix in the flour mixture using a spatula.

Fold in chopped chocolate.

Drop spoonfuls of dough onto a baking sheet lined with parchment. Chill for 24 hours in the refrigerator.

Let dough rest at room temperature for 30 minutes before baking.

Preheat oven to 350°F. Line baking sheets with parchment paper.

Bake for 12-14 minutes until golden. Sprinkle sea salt on warm cookies.

Cool on baking sheets for 5 minutes, then transfer to wire racks to cool completely.