Preheat your oven to 350°F (175°C) and prepare baking sheets with nonstick spray or parchment paper.

In a medium bowl, whisk together all-purpose flour, Dutch process cocoa, and a pinch of salt.

Melt cubed salted butter and semisweet chocolate chips in a double boiler over simmering water until smooth.

Beat eggs, granulated sugar, and light brown sugar in a stand mixer until pale and fluffy.

Gradually mix the melted chocolate and butter into the egg mixture.

Incorporate the dry ingredients gradually, mix for about 30 seconds, then fold in chocolate chips.

Portion dollops of cookie dough onto prepared sheets, spacing them 2 inches apart.

Bake for 12–14 minutes until tops are shiny and crinkled, then sprinkle with flaky sea salt.

Cool cookies on baking sheets for 10 minutes before transferring to a wire rack.