In a medium bowl, whisk together flour, baking soda, baking powder, and sea salt.

In a large mixing bowl, beat the butter, brown sugar, and granulated sugar until light and fluffy.

Add eggs one at a time, beating well after each addition. Stir in the vanilla.

Gradually add the dry ingredients to the wet mixture and mix until just combined.

Fold in the chocolate chips until evenly distributed.

Chill the dough for at least 24 hours for best results (optional but highly recommended).

When ready to bake, preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

Scoop out large balls of dough (about 3 tablespoons each) and place on the baking sheets, spaced apart.

Bake for 12–15 minutes, or until the edges are golden and the centers are just set.

Let cool on baking sheet for 5 minutes before transferring to a wire rack. Sprinkle with flaky sea salt if desired.