Preheat oven to 350°F (175°C). Line two large baking sheets with parchment paper and set aside.
In a medium bowl, whisk together the flour, baking soda, and flaky sea salt; set aside.
Place one stick of butter in a small saucepan over medium‑high heat. Stir or swirl almost constantly until the butter browns and smells nutty, about 3 minutes. Remove the pan from the heat.
Add the remaining stick of butter to the hot browned butter and whisk until completely smooth. Pour the hot butter into a heatproof bowl.
Place the bowl briefly in the refrigerator or freezer to speed cooling, then allow the butter to come back to room temperature. It is ready when pressing a finger into the top makes a slight indentation.
Add the dark brown sugar, granulated sugar, and vanilla to the room‑temperature browned butter. Beat on medium speed until light and fluffy, about 2 minutes (use a stand mixer or handheld mixer if you have one).
Add the eggs and beat quickly for about 30 seconds, just until combined. Scrape down the sides of the bowl with a rubber spatula. Let the mixture rest for 5 minutes, then beat the eggs again for 30–45 seconds until fully incorporated and smooth.
Gently fold the flour mixture into the butter mixture with a wooden spoon, stirring only until the flour is just incorporated and no large dry streaks remain.
Fold in the mini chocolate chips until evenly distributed.
Roll scant tablespoon‑sized portions of dough between your palms to form balls. Place them on the prepared baking sheets, leaving space between cookies for spreading.
Bake one sheet at a time in the preheated oven for 7–8 minutes, or until the edges are golden and the centers still look soft.
Let the cookies cool on the baking sheet for 15 minutes, then transfer to a wire rack to cool completely.