Preheat the oven 350 Fahrenheit. Line 2 cookie sheets with parchment paper and set aside.
Combine the flour, baking soda, salt and cocoa powder. Mix with a fork to combine and also set aside.
In a bowl of an electric mixer fitted with a whisk attachment, combine the brown and granulated sugars, melted butter, eggs and vanilla extract, Mix over medium speed until combined, about 10 seconds.
Fold the flour into the sugar/egg mixture until just combined. If you see some dry flour bits, it’s cool. Slowly fold in the chocolate chips.
With a cookie scoop or a teaspoon, drop spoonfuls of cookie dough on prepared baking sheet, spacing the balls of dough about 1 ½ inches apart. With your thumb make a small indentation in the middle of each ball. Press about 3-4 popcorn kernels on top of each cookie.
Place cookies in the oven and bake the cookies for 8-9 minutes. At the 4-5 minute mark, open the oven and press the popcorn kernels into the melted dough. Continue baking until you hit the 8-9 minute mark. This cookie will remain slightly soft and underbaked.
Once the cookies come out of the oven, while still warm, add a few more popcorn kernels.
Finish off with a drizzle of melted dulce de leche and a light sprinkle of sea salt.
Cookies will keep for about 3 days if covered tightly and stored in a cool, dry place.