Start by melting the 12 tablespoons of unsalted butter in a saucepan over medium heat. Stir continuously until it foams and begins to turn a golden brown. You'll notice a nutty aroma—this is when you know it's ready. Remove from heat and let it cool slightly.
In a separate bowl, whisk together the 2 1/8 cups of flour, 1/2 teaspoon of sea salt, and 1/2 teaspoon of baking soda. Set this aside while you prepare the wet ingredients.
In a large mixing bowl, combine the brown butter with 1 cup of packed brown sugar and 1/2 cup of granulated sugar. Mix until well combined. Add in the 2 large eggs and 2 teaspoons of vanilla extract, whisking until smooth.
Gradually add the dry ingredient mixture to the wet ingredients, stirring until just combined. Be careful not to overmix; a few flour streaks are okay.
Gently fold in the 2 cups of semi-sweet chocolate chips and 3/4 cup of chopped hazelnuts.
Preheat your oven to 350°F (175°C). Line a 9x13 inch baking pan with parchment paper, allowing some overhang for easy removal later.
Spread the cookie dough evenly in the prepared baking pan. Sprinkle a little sea salt on top for that sweet and salty flavor combination. Bake in the preheated oven for 25-30 minutes, or until the edges are golden and a toothpick inserted in the center comes out with a few moist crumbs.
Allow the bars to cool in the pan for about 10 minutes before lifting them out using the parchment overhang. Let them cool completely on a wire rack before cutting into squares.