Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper for easy cookie removal.
In a microwave-safe bowl, add the semi-sweet chocolate chips and cubed unsalted butter. Microwave in 20-second intervals, stirring well after each interval until they are fully melted and smooth. Allow the mixture to cool for a few minutes.
In a large mixing bowl, combine the eggs, granulated sugar, and pure vanilla extract. Using a whisk or electric mixer, beat the mixture until it is well mixed and slightly frothy.
Gradually stir the cooled chocolate and butter mixture into the egg mixture, ensuring everything is combined thoroughly.
In a separate bowl, whisk together the sifted all-purpose flour, sifted cocoa powder, baking powder, and fine sea salt.
Carefully fold the dry ingredients into the chocolate-egg mixture using a spatula or wooden spoon, mixing until just combined. Be cautious not to overmix; a few lumps are perfectly fine.
Cover the bowl with plastic wrap and refrigerate the cookie dough for approximately 30 minutes, allowing it to firm up slightly for easier handling.
Once chilled, use a tablespoon to scoop out portions of dough. Roll each scoop into a smooth ball. First roll the dough balls in granulated sugar, then in powdered sugar until they are generously coated.
Arrange the coated cookie dough balls on the lined baking sheet, spacing them about 2 inches apart to allow for spreading during baking.
Gently sprinkle a pinch of sea salt flakes atop each cookie dough ball for an extra burst of flavor.
Place the baking sheet in the preheated oven and bake for 10-12 minutes, or until the edges feel firm but the centers remain slightly soft. They will continue to set as they cool.
Remove the baking sheet from the oven and let the cookies cool for about 5 minutes before carefully transferring them to a wire rack to cool completely.
Notes
Serve the cookies on a beautiful decorative plate. For an added flourish, sprinkle a few extra sea salt flakes over the cookies just before serving to enhance their appearance and flavor.