Melt chocolate and butter:
In a heatproof bowl set over a saucepan of simmering water (or microwave in 30-second intervals), melt the butter and unsweetened chocolate together, stirring until smooth. Remove from heat.
Combine with sugar:
Whisk in the granulated sugar until fully incorporated.
Add eggs and vanilla:
Whisk in the eggs one at a time, followed by the vanilla extract.
Prepare dry ingredients:
In a separate bowl, whisk together the flour, cocoa powder, and salt.
Combine wet and dry ingredients:
Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Do not overmix.
Stir in chocolate chips:
Gently fold in the chocolate chips.
Chill (optional but recommended):
Cover the dough and chill for at least 30 minutes (or up to overnight) for a chewier texture.
Preheat and prepare:
Preheat oven to 350°F (175°C).
Line a baking sheet with parchment paper.
Scoop and bake:
Drop rounded tablespoons of cookie dough onto the prepared baking sheet, spacing them apart.
Sprinkle with salt:
Lightly sprinkle the tops with flaky sea salt.
Bake:
Bake for 10-12 minutes, or until the edges are set but the centers remain slightly soft.
Cool and serve:
Let the cookies cool on the baking sheet for a few minutes before transferring them to a wire rack.