Preheat your oven to 375°F (190°C) and line two baking sheets with parchment paper.

Mix the dry ingredients: In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.

Cream the butter and sugars: In a large mixing bowl, beat the cold, cubed butter with both the brown sugar and granulated sugar on medium speed until light and fluffy, about 2-3 minutes. Make sure to scrape down the sides of the bowl.

Add eggs and vanilla: Beat in the eggs one at a time, followed by the vanilla extract. Continue mixing until fully combined.

Incorporate dry ingredients: Gradually add the flour mixture to the wet ingredients, mixing on low speed just until combined. Be careful not to overmix.

Fold in the chocolate chips: Using a spatula or wooden spoon, gently fold in the chocolate chips or chunks.

Form the cookie dough balls: Scoop large balls of dough, about ¼ cup each (or use a large ice cream scoop), and place them on the prepared baking sheets. Make sure to space them well apart as these cookies will spread.

Optional step: For an extra touch, sprinkle the tops of the dough balls with sea salt flakes.

Bake: Bake the cookies for 12-14 minutes, or until the edges are golden brown but the centers are still soft and slightly underbaked. This will give you that gooey texture inside.

Cool: Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.