Preheat your oven to 350°F (175°C). This ensures that your cookies bake perfectly right from the start.
In a medium bowl, whisk together the all-purpose flour, baking powder, baking soda, and sea salt.
In a large mixing bowl, use an electric mixer to cream together the unsalted butter, granulated sugar, and brown sugar until the mixture is light and fluffy.
Beat in the eggs, one at a time, followed by the vanilla extract. Mix until fully incorporated.
Gradually add the dry ingredients to the wet mixture, mixing until just combined. Be careful not to overmix!
Gently fold in the chocolate chips and chopped pretzels until evenly distributed throughout the dough.
Scoop out a tablespoon of dough and flatten it slightly in your hand. Place half a caramel in the center and wrap the dough around it, rolling it into a ball.
Place cookie dough balls on a parchment-lined baking sheet, leaving enough space between each cookie. Gently press a pretzel twist on top of each cookie.
Bake in the preheated oven for 10-12 minutes, or until the edges are golden but the centers are still soft. Remove from the oven.
Immediately sprinkle a pinch of extra sea salt on top of each cookie while they're still warm.
Let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.