Creating the fudgiest gluten-free brownie cookies is straightforward if you follow these easy steps:

1. Preheat the Oven: Begin by preheating your oven to 350°F (175°C). Line a baking sheet with parchment paper.
2. Mix Dry Ingredients: In a medium bowl, whisk together the gluten-free flour, cocoa powder, baking powder, and salt until well combined.
3. Combine Sugars and Butter: In a large bowl, mix the melted butter, granulated sugar, and brown sugar until smooth and creamy.
4. Add Eggs and Vanilla: Beat in the eggs one at a time, followed by the vanilla extract, mixing until fully incorporated.
5. Combine Mixtures: Gradually add the dry mixture to the wet ingredients, stirring until just blended. Avoid overmixing to maintain the fudgy texture.
6. Fold in Chocolate Chips: Gently fold in the semi-sweet chocolate chips, ensuring they are evenly distributed throughout the batter.
7. Scoop the Batter: Using a cookie scoop or tablespoon, drop mounds of dough about 2 inches apart onto the prepared baking sheet.
8. Sprinkle with Sea Salt: If desired, lightly sprinkle sea salt flakes on top of each cookie before baking.
9. Bake: Place the baking sheet in the oven and bake for 10-12 minutes, or until the cookies are set but still soft in the center.
10. Cool: Remove the cookies from the oven and let them cool on the baking sheet for 10 minutes before transferring them to wire racks to cool completely.

These steps will guide you effortlessly in creating the fudgiest gluten-free brownie cookies that are sure to delight!