In a large mixing bowl, combine light brown sugar and table salt. Set aside.

In a medium-sized saucepan, heat unsalted butter over medium heat. Continue stirring until the butter starts to sizzle and brown — about five minutes. It should smell toasty and nutty, and the butter should have flecks of golden-brown in it. Immediately pour the hot butter over the brown sugar and salt in the bowl. Whisk until the sugar melts and the mixture almost resembles smooth caramel.

In that same saucepan, heat up bread flour with whole milk, whisking constantly. The flour mixture will cook and become thick, like mashed potatoes. This is called the tangzhong starter. Immediately remove from the heat and add to your bowl of sugar and butter, whisking until smooth.

Add in large eggs, cold straight from the refrigerator, as well as pure vanilla extract. Whisk until smooth.

Next, add in bread flour, baking powder, and baking soda. Whisk until smooth.

Place the bowl of cookie dough in the fridge for 15 minutes. While you’re waiting, chop up semi-sweet chocolate wafers or bars. If you have chips, that’s fine as well — just make sure to chop them.

Once the dough has chilled, toss in the chocolate and mix together with a spatula until everything is combined. Cover the dough with plastic wrap and refrigerate for 24 to 72 hours.

When it’s time to bake, preheat the oven to 350 degrees. Line a baking sheet with parchment paper.

Scoop out ¼ cup of cookie dough (roughly around 85 to 90 grams) and roll it into a ball. Place it on the baking sheet, leaving enough room for each cookie to bake; you want to keep it to no more than 5 or 6 cookies on a baking sheet. If you want smaller cookies, measure out around 50 grams of dough per cookie.

Bake in the oven for 18 to 22 minutes. For smaller cookies, leave them in for only 15 to 18 minutes.

Remove the cookies from the oven and let them cool on the baking sheet for at least 15 minutes before devouring.