Preheat the oven to 350°F. Line an 8X8 metal baking pan with parchment paper going up and over the sides.
Whisk together the flour, baking soda, baking powder, salt, cocoa powder, and espresso powder until combined. Set aside.
Using a handheld mixer or stand mixer, beat the brown sugar, granulated sugar, and butter until combined and fluffy, about 1 minute.
Add the egg, egg yolk, and vanilla extract, beat until combined, about 30 seconds. Scrape down the bowl as needed.
Mix in the dry ingredients, beat until a dough forms. Do not over mix. Fold in the chocolate.
The dough will be thick, use an offset spatula or regular spatula to spread it out evenly.
Position it on the center rack of the oven to ensure even baking, avoiding placement too close to the top or bottom. Bake for 21-23 minutes or until the edges look done and the top looks set, a toothpick inserted should have a few moist crumbs. Do not over bake. Finish with flaky sea salt.
If you like that melty chocolate chip look on top, sprinkle chocolate chips on top right when it comes out of the oven, the chocolate will melt with the residual heat.
Let cool in the pan before cutting and enjoying. The bars must be cooled down before cutting or else they will fall apart.