Preheat oven to 350 degrees F. Line a large baking sheet with a Silpat baking mat or parchment paper and set aside.

In a medium bowl, whisk together flour, baking powder, baking soda, and salt. Set aside.

Using a stand mixer, cream butter and sugars together for about 3 minutes. Add in the eggs and vanilla and mix until combined. With the mixer on low, slowly add in the dry ingredients. Stir in the chocolate chips and chopped pretzels.

Form the cookie dough into balls, about 2 tablespoons of dough. Place a caramel piece in the center of the dough ball, making sure the cookie dough completely covers the caramel. This will prevent the caramel from oozing out in the oven. Place on prepared baking sheet, about 2 inches apart. Gently press a pretzel twist on top of each cookie. Sprinkle cookies with sea salt.

Bake cookies for 10-12 minutes or until the edges are slightly golden brown. Remove from oven and let cookies cool on the baking sheet for 2-3 minutes. Transfer to a wire cooling rack and cool completely.

Note-the cookies will keep in an airtight container for 3-4 days.