Preheat the oven to 350°F. Line two baking sheets with parchment paper.
In a small mixing bowl, combine the flour and baking powder, and set aside.
In the bowl of a stand mixer, beat the eggs, coconut sugar, monk fruit, and sea salt on medium-high speed until the mixture has become paler in color, about 6 to 8 minutes. Turn the mixer on low speed and add the melted coconut oil and vanilla extract and continue to beat until just combined.
While the egg mixture is beating, place the butter and chocolate chips in a small saucepan over low heat. Melt together, stirring frequently until smooth (watching carefully to make sure the mixture doesn’t burn). Turn off the heat and whisk in the cacao powder until completely combined and slightly thickened.
Add the chocolate mixture to the egg mixture and beat on low speed. Then gradually add the flour mixture and continue to beat on low speed until all ingredients are combined. Let the cookie dough sit at room temperature for 5 to 10 minutes.
Using a cookie scoop or large spoon, place a tablespoon or two of the cookie batter onto the baking sheets, spacing them at least 2 inches apart. You can either drop the cookies from the scoop, or roll and flatten slightly with your fingers (cookies won’t really spread). Bake the cookies for 8 to 10 minutes. Allow the cookies to cool slightly on the baking sheet for about 5 to 10 minutes before placing them on a wire rack to cool completely.