Preheat the oven to 350 degrees F. Line 2 baking sheets with parchment paper and set aside.

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

In the bowl of a stand mixer, cream together the butter and sugars until they are light and fluffy. Add the eggs one at a time, making sure that they incorporate completely between additions. Add the vanilla extract.

In a couple of batches, add the dry ingredients to the wet until things are just combined. Scrape down the sides of the bowl as necessary. Stir in the chocolate chips and chopped pretzels.

Using a cookie scoop, drop cookie dough in ~2 tbs-sized balls onto the prepared cookie sheets, about 2 inches apart. Gently press a small pretzel twist onto the top of each cookie and sprinkle with a bit of sea salt.

Bake 10-12 minutes, or until the edges are lightly golden brown. Allow the cookies to cool on the baking sheets for 5 minutes before removing them to a wire rack to finish cooling completely.

Melt the caramels in a microwave safe bowl. Drizzle the melted caramel over the tops of the cookies. Allow it to harden again before eating.