Melt the butter in a large skillet over medium-high heat. Allow it to cook for about 5 minutes, swirling the pan occasionally, until it becomes fragrant and turns a rich brown color. It will initially foam but will calm down once it’s browned. Carefully transfer the brown butter into a large, heat-resistant bowl, ensuring you scrape up all the browned bits, as they will enhance texture and flavor. Chill the butter in the refrigerator for a minimum of one hour, or until it solidifies yet remains soft.

In a medium bowl, combine the flour, sea salt, and baking soda, whisking them together well. Next, mix both sugars into the brown butter using electric beaters for about one minute. Incorporate the eggs, water, and vanilla, beating the mixture until it’s well combined. Gradually add the flour mixture, mixing until it starts to come together before folding in the chopped chocolate.

Cover the cookie dough with a sheet of parchment paper directly in the bowl. Refrigerate the bowl for at least 2 hours, or up to 5 days for optimal flavor development.