Preheat the oven to 350°F / 175°C. Line a cookie sheet with parchment paper or a silicone baking mat.
In a small microwave safe bowl, melt together 90g of semi sweet chocolate chips and butter until the mixture is smooth. Whisk in the cocoa powder, then set the mixture aside.
In a medium sized bowl, use a hand mixer to beat together the sugar and egg for 3-5 minutes, until the mixture is light and fluffy.
Pour the melted chocolate mixture into the egg mixture, and fold together until no streaks remain.
Add in the flour, corn starch, baking powder, baking soda, and salt. Fold the mixture together until only a few flour streaks remain, then fold in the chocolate chips just until no flour streaks remain.
Use a 3 tbsp. cookie scoop to scoop out the cookies. Leave at least 2" of space between each cookie, to allow room for spreading. Top with additional chocolate chips if desired, and bake for 8-10 minutes.
Once the cookies come out of the oven, use a bowl or cup that is slightly larger than the cookies to make them more circular and thicker if desired. Top with some flaky sea salt, serve and enjoy!