1. For the salted caramel add sugar and water to a saucepan and mix until the sugar has mostly dissolved. Heat up to medium-high temperature. The mix will start to bubble and boil. You can move the saucepan, but do not stir anymore. The mix will start to caramelize. Keep moving the saucepan until everything has a pale golden color. Take it off the heat and add the butter. Be careful, it will bubble up a lot. Move the saucepan until the butter is dissolved. Add the heavy cream and mix in with a spoon (it will bubble up again). Finally, add the vanilla extract and flaky sea salt and mix until well combined. Let it cool down a bit and then transfer it to a glass jar with a lid if you want to store it for later.

2. Prepare a wooden board or similar with baking parchment or plastic wrap. Use a spoon and place 15-16 portions of Nutella on the prepared board (a heaping teaspoon each) and a portion of the cooled caramel on top. Place in the freezer and let freeze for about one hour. It has to get harder, but not completely frozen.

3. Preheat the oven to 180°C (350°F). Line two baking sheets with baking parchment and set them aside. Melt the butter in a medium-sized saucepan. Take it off the heat, add the brown sugar and mix until well combined. Add the eggs and them mix. Add cocoa powder, salt and baking powder and mix in. Next, add the flour and mix until just combined. Do not overmix the cookie dough. Add the chocolate chips and fold them in.

4. Take one heaped tablespoon of dough and press in a piece of Nutella and caramel filling, cover that with about a tablespoon of dough and seal in the filling.

5. Sprinkle the dough portions with some flaky sea salt and bake the cookies for about 8-12 minutes. Take them out of the oven and let them cool down on the baking sheets for some time, then transfer them to a wire rack to let them cool down completely.