In a bowl, combine flour and baking powder. Set aside.
In a stand mixer, cream together the softened butter and sugars until fully combined, scraping the sides of the bowl as needed.
Add the eggs and vanilla and continue to mix for 3-4 minutes.
Add the dry ingredients a few spoonfuls at a time until fully incorporated and a dough forms.
Remove the bowl from the stand mixer and add the chocolate chips. Mix until the chips are evenly distributed through the dough.
Preheat your smoker to 325°F.
Line a baking sheet with parchment paper.
Roll the cookie dough into 1” balls and place them at least 3” apart on the parchment-lined cookie sheet.
Place the cookie sheet on the smoker and let them smoke for 15 minutes.
Sprinkle the flaky sea salt over the top of the cookies, then let them smoke for five minutes more until they just start to turn golden brown.
Remove the cookies from the smoker and transfer them to a wire rack to cool for 10 minutes.
Serve immediately or store in an airtight container for up to 1 week.