Line two baking trays with baking paper. Add the Nutella to a large piping bag. Snip the end off and pipe 24 little rounds of Nutella on one of the baking trays. Place in the freezer.
Add the butter, caster sugar and brown sugar into a large mixing bowl beat on high speed until pale and fluffy, about 3 minutes.
Scrape down the bowl and add the eggs and beat in until well combined. Add the vanilla extract and milk and beat in.
Add the flour, cocoa powder, baking powder and salt and mix using a spatula until well combined.
Use a small ice cream scoop to scoop out 24 cookies. Place in the fridge for 10 minutes.
Preheat your oven to 175°C / 350°F. Place 6 chilled cookie scoops on a baking tray at a time. Squash a frozen Nutella ball on top and use your hands to fold the cookie dough over the Nutella. Place it seam down on the baking tray. Sprinkle with sea salt flakes and bake for 20 minutes.Once baked, allow to cool for 10 minutes before serving.
Notes
StorageThese cookies can be stored in an airtight container for up to three days. The filling will firm up after about an hour of being out of the oven.