Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a medium bowl, whisk together the flour, cocoa powder, baking soda, and salt. Set it aside for later.

In a separate large bowl or the bowl of a stand mixer, beat the room-temperature butter with the granulated sugar and brown sugar until the mixture is light and fluffy. This usually takes about 2-3 minutes.

Add the eggs one at a time, mixing well after each one. Then, mix in the vanilla extract until it's fully combined.

Gradually add the dry flour mixture to the wet ingredients, mixing on low speed until just combined. Be careful not to overmix the dough.

Scoop about 1.5 tablespoons of cookie dough and flatten it in your palm. Place an unwrapped Rolo candy in the center and wrap the dough around it, rolling it into a smooth ball. Make sure the Rolo is completely covered.

Roll the dough ball in a small bowl of granulated sugar to coat it evenly. Place the coated ball on the prepared baking sheet. Repeat with the remaining dough, spacing the cookies about 2 inches apart.

Bake for 10-12 minutes. As soon as they come out of the oven, sprinkle each cookie with a little flaky sea salt (if using).

Let the cookies cool on the baking sheet for 5-10 minutes before moving them to a wire rack to cool completely. The caramel inside will be very hot, so let them cool before eating. Enjoy!