Preheat the oven to 350F and line two cookie sheets with parchment paper.
Place the chocolate in a microwave safe bowl, and microwave in 30 second increments until mostly melted. Stir until fully melted. Set aside to cool to room temperature.
In a medium bowl, combine the flour, cocoa powder, baking powder and salt. Whisk to combine and break up any lumps.
In the bowl of a stand mixer fitted with the paddle attachment, beat the butter and sugar on medium speed until light and fluffy.
Add the eggs, one at a time, beating until well incorporated, scraping the bowl after each addition.
Increase the speed to high and beat until light and creamy.
Decreas the speed to low. Add the cooled chocolate and vanilla extract and mix until just combined.
Add the flour mixture and beat until just combined.
Remove the bowl from the stand mixer and fold in the chocolate chips.
Use a large 2oz ice cream scoop or 1/4 cup measuring cup to scoop the cookies.
Roll the caramels into a ball shape.
Scoop enough of the cookie dough to fill half of the scoop. Press one of the caramel balls into the dough.
Scoop more dough to cover up the caramel and fill the scoop.
Scoop the cookies and place them on to the cookie sheets - 6 on each, leaving at least 2 inches in between each cookie.
Top the cookies with a sprinkle of flaky sea salt.
Bake the cookies for 14-16 minutes until they are crackly and look just set. If you are baking in batches do not refrigerate or the cookies will not spread as they should.
Cool the cookies on a wire rack. Serve warm for gooey puddles of chocolate and caramel.