Preheat your oven to 350°F (175°C).
Line a baking sheet with parchment paper.
In a medium mixing bowl, whisk together the flour, cocoa powder, baking soda, and salt.
In a large mixing bowl, beat the butter, granulated sugar, and light brown sugar until light and fluffy.
Add the eggs and vanilla extract to the butter-sugar mixture. Beat until well incorporated.
Gradually add the dry ingredients to the wet mixture, mixing until just combined.
Gently fold in the unwrapped Rolo candies.
Using a cookie scoop, portion out the dough and roll it into balls, then roll each ball in granulated sugar.
Place the dough balls on the prepared baking sheet, spacing them about 2 inches apart. Bake for 10-12 minutes.
Allow the cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack. Sprinkle with flaky sea salt.
