Preheat oven to 350°F. In a large bowl, cream together the butter and sugars. Add the eggs and vanilla and mix until smooth.
In a separate bowl, whisk together the flour, cocoa, baking soda, baking powder and salt. Gradually add the flour mixture to the sugar mixture and mix just until combined. Add the chocolate chips and then refrigerate the dough for 15 to 20 minutes.
Line two baking sheets with parchment paper. Scoop the dough onto the pan using a large cookie scoop (or about 2 Tablespoons).
Bake for 8-10 minutes, or until the edges are slightly crisp, yet soft in the middle. Allow to set on the pan for 2 minutes and then move to a cooling rack. Top with flaked sea salt if desired.
Butter: If using salted butter, use 3/4 teaspoon salt.