Preheat oven to 325°F. Spray a 9x13-inch baking pan with nonstick cooking spray and set aside.
In a medium bowl, whisk together 2 1/8 cups all-purpose flour, 1/2 teaspoon sea salt, and 1/2 teaspoon baking soda. Set aside.
In a small saucepan, melt 12 tablespoons unsalted butter over medium-low heat. Continue to cook, swirling or stirring occasionally, until the butter foams, then clears and turns a golden-brown color with a nutty aroma (watch carefully to avoid burning). Remove the pan from the heat, skim off and discard any foam from the surface, then pour the browned butter into a heatproof bowl, leaving any dark sediment behind in the pan. Let the browned butter cool until warm to the touch (so it is not hot).
In the bowl of a stand mixer (or a large bowl with a hand mixer), combine the cooled browned butter with 1 cup packed brown sugar and 1/2 cup granulated sugar and mix until combined. Add 2 large eggs and 2 teaspoons vanilla extract and mix until smooth.
With the mixer on low, slowly add the dry flour mixture and mix only until just combined. Stir in 2 cups semi-sweet chocolate chips and 3/4 cup chopped hazelnuts (skins removed) until evenly distributed.
Pour the dough into the prepared 9x13 pan and smooth the top with a spatula. Very lightly sprinkle the surface with sea salt.
Bake for 25–30 minutes, or until the top is light golden brown and the edges start to pull away from the pan.
Cool the bars completely in the pan on a wire rack to room temperature. Cut into squares and serve.