Bring the unsalted butter to room temperature and combine it with the granulated sugar in a mixing bowl using a silicone spatula until pale and evenly mixed.

Add the vanilla essence and mix until fully incorporated.

Lightly whisk the egg in a separate bowl and add it to the butter mixture.

Stir the mixture until the egg is fully incorporated.

Add the wheat flour and baking powder to the bowl.

Fold the dough until no dry flour remains and the mixture is even.

Chop the dark chocolate into small chunks and fold it through the dough.

Cover the dough and chill it in the refrigerator for at least 30 minutes.

Preheat the oven to 190°C / 375°F and line the baking sheet with parchment paper.

Divide the chilled dough into 4 to 6 equal portions, about 92 g / 3.25 oz each, and place them well apart on the baking sheet.

Press the chocolate chips over the tops of the dough portions.

Bake the cookies for 13 to 14 minutes at 190°C / 375°F until the edges are set and the centers remain soft.

Sprinkle the hot cookies with sea salt and transfer them to a wire rack to cool.