Preheat oven to 375°F. Line two baking sheets with a baking mat or parchment paper.
In the mixing bowl, sift together flour, cocoa powder, baking powder, baking soda, and salt. Set aside.
In the mixing bowl of a stand mixer fitted with the paddle attachment, beat the butter and sugars on medium speed until light and fluffy. This takes about 2 minutes. If you are using a hand blender, this may take a few minutes longer.
Add egg and vanilla extract. Beat again until all is combined. Do not forget to scrape down the sides of the bowl as needed.
Add the dry ingredients mixture and mix on low speed until all combined. Add chocolate chips and mix with the spatula.
Using an ice cream spoon or regular spoon, scoop 1 tablespoon-sized balls of dough into a lined cookie sheet. Place balls about 2 inches apart from each other.
Bake cookies at 375°F for 10-12 minutes. Add flaky sea salt when the cookies are still warm. This is optional.
Let cookies cool on the sheet for a few minutes before moving them to a wire rack.
Notes
All ingredients must be at room temperature.Sift dry ingredients to avoid any pockets of cocoa powder.