01 - Unwrap salted caramels, roll each into a ball, and arrange on a freezer-safe plate. Freeze for 20 minutes until firm.
02 - Preheat oven to 325°F. Line two large baking sheets with parchment paper and lightly spray with non-stick spray. Set aside.
03 - Combine semi-sweet chocolate chips and unsalted butter in a microwave-safe bowl. Microwave in 15-second intervals, stirring after each, until fully melted and smooth. Alternatively, melt over low heat on the stovetop. Allow to cool slightly.
04 - In a medium bowl, whisk together all-purpose flour, unsweetened cocoa powder, baking powder, and fine salt. Set aside.
05 - In a separate medium bowl, whisk granulated sugar, packed light brown sugar, eggs, whole milk, and pure vanilla extract until thoroughly combined.
06 - Add dry ingredients to the wet mixture, stirring gently until just combined. Avoid overmixing for best texture.
07 - Fold in the melted chocolate-butter mixture and milk chocolate chips until batter is uniformly combined.
08 - Scoop 2-tablespoon portions of dough onto prepared baking sheets, spacing cookies about an inch apart. Place one frozen caramel ball in the center of each portion. Cover with an additional tablespoon of dough, then gently seal the edges using your fingers.
09 - Place one baking sheet in the oven at a time, reduce oven temperature to 300°F, and bake for 18–20 minutes. Immediately sprinkle each cookie with a pinch of flaky sea salt. Allow cookies to cool completely on the sheet before serving.