In a medium bowl whisk together the flour, cocoa, baking soda & salt. If the cocoa powder is lumpy, be sure to sift it first. Set aside.
In a large bowl beat the butter and sugars until fluffy (about 2 minutes).
Beat the egg and vanilla extract into the butter mixture until combined.
With the mixer on low speed, mix the dry ingredients into the butter mixture about 1/2 at a time. It should be slightly difficult to incorporate all of the dry ingredients into the butter mixture.
Stir in the chocolate chips.
Cover the bowl and place the bowl in the fridge for about 30 minutes or up to 48 hours.
Take the dough out of the fridge. If it's been in the fridge overnight, let it sit on the counter for about 10 minutes so that the dough is easier to work with.
Scoop out about 1 to 1.5 tablespoons of dough (I use a cookie scoop for this). Flatten the dough slightly and place 1 caramel on top of the cookie dough. Scoop out another 1 to 1.5 tablespoons of dough and place on top of the caramel. Pinch the dough around the sides of the caramel so that it's entirely covered with cookie dough. Then roll the cookie into a ball. Repeat the process with the rest of the dough.
Place the dough balls on a plate and cover with plastic. Refrigerate for at least 1 hour.
When ready to bake, preheat the oven to 350F (180C) degrees and line cookie sheets with parchment paper or baking mats.
Place the cookies 2 inches apart on the lined sheets. Bake 1 sheet at a time in the preheated oven. Bake for about 10-12 minutes, or until the tops look just set.
Remove from the oven and add a few extra chips and a sprinkling of sea salt on top of each cookie. Cool the cookies on the cookie sheets for at least 10 minutes before transferring to a wire rack to continue cooling.