Melt caramel candies with cream over low heat until smooth; spoon into small dollops and chill 20–30 minutes until firm

Whisk flour, cocoa powder, baking soda, and salt together

Cream butter, brown sugar, and granulated sugar until light and fluffy

Mix in egg and vanilla until combined

Add dry ingredients and mix just until a soft dough forms

Chill dough for 30–40 minutes

Preheat oven to 350°F (175°C) and line baking sheets

Flatten 1½ tablespoons dough, place chilled caramel in center, wrap and seal completely

Roll into balls and place 2 inches apart

Bake 10–12 minutes until edges are set and centers look slightly underbaked

Cool on baking sheet 10 minutes, then transfer to rack

Sprinkle with flaky sea salt or drizzle with chocolate if desired