Preheat oven to 350 degrees. Lightly spray a cookie sheet with non-stick spray or line parchment paper.
In a bowl, whisk together the flour, cocoa powder, baking powder, and salt. Set aside.
Add the butter and chocolate chips to a small saucepan. Melt together over medium heat and stir frequently. Set aside.
In a bowl, using a hand mixer or stand mixer fitted with the paddle attachment, mix together the brown sugar, granulated sugar, eggs, and vanilla extract.
Using a spatula, or spoon, fold in the melted chocolate a little at a time. Then add in the flour mixture and continue stirring until completely combined.
Using a medium cookie scoop, place balls of cookie dough onto the prepared cookie sheet about 2 inches apart.
Bake at 350 degrees for 10 minutes, until the top is set and starts to crack. (Don’t overbake or you will lose the fudgy inside). Allow the cookies to cool for 2 minutes on the sheet and then move to a cooling rack. Makes 18 cookies.