Preheat the oven to 325 F. Prepare a baking sheet with parchment.
Sift flour, baking powder, baking soda, and salt together. Set aside.
Cream butter, brown sugar, and granulated sugar together with a hand mixer or the paddle attachment on a stand mixer until light and fluffy. Scrape sides of the bowl.
Crack eggs and vanilla into a small bowl and add slowly to the sugar mixture while the mixer is running. Mix until combined, then scrape sides again.
Add the sifted dry ingredients to the mixture and mix until well combined.
Add the chocolate chips to the dough and mix by hand with a spatula to incorporate.
Scoop dough into 1 ½ -inch balls and place 4 inches apart on a baking sheet. Sprinkle with sea salt and place in oven.
Bake cookies for 18 minutes, rotating the pan halfway through.