Begin by preheating your oven to 350°F (175°C). While it heats, line a baking sheet with parchment paper to prevent sticking.
In a large mixing bowl, combine the melted unsalted butter and granulated sugar. Whisk together until the mixture is smooth and glossy.
Next, add the eggs, one by one, ensuring you mix well after each addition. Follow this by incorporating the pure vanilla extract, blending it in completely.
In a separate medium bowl, sift together the all-purpose flour, unsweetened cocoa powder, baking powder, and fine sea salt. Slowly fold this dry mixture into the wet ingredients, stirring gently until just combined. Be careful not to overmix, as this can affect the texture of your cookies.
With a spatula, delicately fold in the semi-sweet chocolate chips and optional chopped nuts, ensuring an even distribution throughout the dough.
Using a cookie scoop for uniformity or a tablespoon, drop rounded balls of dough onto the prepared baking sheet, allowing approximately 2 inches of space between each cookie for spreading.
Place the baking sheet in the preheated oven and bake for 10-12 minutes. The cookies are done when the edges appear set, but the centers remain slightly soft for a fudgy texture.
Once baked, remove the cookies from the oven and let them cool on the baking sheet for about 5 minutes. After they’ve firmed up a bit, transfer them to a wire rack to cool completely, allowing them to reach their full fudgy potential.
Notes
For a delightful presentation, serve the cookies on a tiered cake stand, dusted lightly with powdered sugar, and accompanied by a drizzle of melted chocolate on the side.