Preheat oven to 375°F and line baking sheets with parchment paper or silicone mats.
In a medium bowl, whisk together flour, baking soda, baking powder, and fine sea salt.
Beat butter with both sugars in a large bowl until creamy and smooth, about 2-3 minutes.
Add eggs and vanilla extract, mixing until fully incorporated and mixture is fluffy.
Gradually add the flour mixture, stirring just until no dry streaks remain.
Fold in chocolate chips until evenly distributed throughout the dough.
Roll dough into balls using about 1.5 tablespoons of dough per cookie and place on prepared sheets.
Bake for 10-12 minutes until edges are set and lightly golden but centers are still soft.
Immediately upon removing from oven, sprinkle each cookie generously with flaky sea salt.
Allow cookies to cool on baking sheet for 3-4 minutes, then transfer to a cooling rack.