In a mixing bowl, whisk together flour, cocoa powder, baking powder, baking soda and salt for 30 seconds, set aside.
In the bowl of an electric stand mixer fitted with the paddle attachment, whip butter, granulated sugar and brown sugar on medium-high speed until pale and fluffy, about 3 - 4 minutes.
Add in eggs one at a time, mixing until combined after each addition and adding vanilla in with second egg. With mixer set on low speed, slowly add in dry ingredients and mix just until combined. Stir in chocolate chips.
Transfer to an airtight container and refrigerate 2 hours.
Preheat oven to 350 degrees. To assemble and bake cookies, remove dough from refrigerator and scoop dough out about 2 Tbsp at a time and shape into balls.
Remove about 4 Nutella dollops from the freezer at a time and using your thumbs make an indentation in the center of the dough ball, large enough to fit a Nutella dollop (so it should look similar to a bowl).
Take frozen Nutella and place it in the center of the indentation, then wrap and press cookie dough around Nutella to cover entirely (so the Nutella doesn't seep out while baking). Transfer prepared cookie dough balls to a parchment paper lined (or buttered) baking sheet and bake in preheated oven 9 - 12 minutes.
Remove from oven and sprinkle tops lightly with sea salt if desired. Allow to cool several minutes on baking sheet before transferring to a wire rack to cool. Store in an airtight container.
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