Start by preheating the oven to 350 degrees Fahrenheit and line two baking trays with parchment paper.
Place a medium sauce pan over medium heat and add in the butter and sea salt. Cook the butter, stirring occasionally, about 7 minutes until it foams and browns. It should be amber in color with nutty bits on the bottom of the pan.
Remove the browned butter from the heat and sprinkle in the fresh espresso grounds. Swirl the two together.
Let the butter and espresso bathe in each other for 20 minutes.
After 20 minutes add the brown sugar and cane sugar to the butter mixture and mix until fully combined using a rubber spatula.
Next add the eggs and vanilla extract and mix again until combined.
Now add in the flour, baking soda, baking powder and chocolate chips. Fold all the ingredients together using the rubber spatula until the last bit of flour disappears.
Cover the dough with plastic wrap and let it rest for 20 minutes.
Remove the plastic wrap and with a large cookie scoop (about 2.75 oz) scoop the dough, no more that 5 at a time onto a baking tray lined with parchment paper. Space the dough balls away from each other for proper baking and then add flakey sea salt to the top of each dough ball.
Bake the cookies at 350 F for about 15 minutes
Once baked, use a circular cookie cutter that is larger than the cookies to shape each warm cookie into a perfect circle.
Finish baking all the cookie dough and enjoy a nice, slightly cooled cookie with a large glass of milk or a scoop of ice cream.