Preheat the oven to 350˚ F. Line baking sheets with parchment paper or silicone baking mats.
In the bowl of a stand mixer (or use an electric mixer and a large bowl), add the butter and sugar. Cream them together on medium-high speed until light and fluffy. Will take 2-3 minutes.
Add in the eggs one at a time, scraping down the sides of the bowl as needed while the mixer continues to mix on low speed.
Add in the cocoa powder until well blended.
Next, add the flour, salt, and baking powder to the bowl and mix at low speed just until incorporated.
Remove the bowl from the mixer stand if using a stand mixer and then add in the chocolate chips and gently stir with a rubber spatula just until they are mixed in.
Scoop out a tablespoon of dough and roll it into a ball. Press your thumb in the middle, insert a caramel and cover the dough back around it. Place on your sheet pan so they are evenly spaced out.
Bake 12-15 minutes. Sprinkle with sea salt as soon as you pull them out of the oven.
Let them cool on the baking sheets 5-10 minutes, then transfer to a wire rack to cool completely.