Heat the oven to 350°F (175°C) and line baking sheets with parchment paper.

Beat the softened butter, packed light brown sugar, and granulated sugar for 2-3 minutes, until light and creamy.

Beat in the eggs one at a time, then mix in the vanilla extract.

In a separate bowl, whisk together the flour, unsweetened cocoa powder, baking soda, and fine salt.

Gradually add the dry ingredients to the butter mixture and mix just until combined. Fold in the semisweet chocolate chips or chunks.

Chill the dough for at least 30 minutes so it is easier to handle and less likely to spread.

Scoop about 2 tablespoons of dough for each cookie. Flatten one portion, place a caramel in the center, and cover it completely with another portion of dough, sealing the edges well.

Arrange the filled dough balls 2 inches apart on the prepared baking sheets. For cleaner centers, chill the filled dough balls for an additional 15-20 minutes before baking.

Bake for 10-12 minutes, until the edges are set but the centers still look slightly soft.

Immediately sprinkle the cookies with flaky sea salt. Cool them on the baking sheet for 10 minutes before transferring them to a rack.