Sift flours, baking soda, baking powder and salt into a bowl.
Using a mixer, cream butter and sugars together until very light, about 5 minutes.
Add eggs, one at a time, mixing well after each.
Stir in the vanilla.
Reduce speed to low, add dry ingredients and mix until just combined, 5 to 10 seconds.
Drop chocolate chips in and incorporate them without breaking them.
Wrap in plastic wrap and refrigerate overnight.
Dough may be used in batches or can be refrigerated for up to 72 hours.
When ready to bake, preheat oven to 350 degrees.
Line a baking sheet with parchment paper or a nonstick baking mat.
Roll dough golf size balls onto baking sheet.
Sprinkle lightly with sea salt (optional) and bake until golden brown but still soft, 16 to 18 minutes.
Do not over bake!
Transfer sheet to a wire rack for 4 minutes, then slip cookies onto another rack to cool a bit more. Repeat with remaining dough, or reserve dough, refrigerated, for baking another day.