Preheat the oven to 350ºF (180ºC) and line two baking sheets with parchment paper or silicone baking mats.
In a small bowl, sift the flour, cocoa powder and baking soda together.
In a clean, dry bowl set over a pan of simmering water (or in a microwave), melt half of the chocolate (2½ oz, 70g), then let cool to room temperature. Mix the other half of the chocolate chunks a bowl with the cocoa nibs.
Beat the butter with a standing electric mixer, or by hand, just until smooth. Beat in the sugar, salt and vanilla or chocolate extract.
By hand, stir in the melted chocolate, then the flour & cocoa mixture. Then finally the chocolate chunks and nibs.
Scoop the dough into 1-inch (3cm) rounds and place evenly-spaced apart on the prepared baking sheets. Flatten the tops slightly (the edges may crack a bit, which is normal) and sprinkle each cookie with flaky sea salt, if desired, then bake for 9 to 10 minutes, rotating the baking sheets midway during baking, until the cookies take on a slightly dry sheen on the top but feel soft when you touch them.