Preheat oven to 375 degrees.
Line 10 muffin cups with paper liners.
In a small bowl, whisk together the flour, baking powder, baking soda and salt.
In a large bowl, beat together the butter, sugar and brown sugar until fluffy, about 2 minutes.
Beat in the egg and vanilla.
Gradually mix in the flour mixture; stir in the mini chocolate chips.
Using a 1-1/2 inch scoop, place dough into each muffin cup, pressing down to line each cup evenly.
Top with 1 t. dulce de leche and a pinch of sea salt.
Top each with another flattened out scoop of dough, pressing gently to seal.
Sprinkle tops with sea salt.
Bake until golden, about 12 minutes.
Let cool at least 5 minutes before removing from pan.
Editor’s note: if you can’t find the dulce de leche in the ethnic food aisle you can make your own. Remove the label from one can of sweetened condensed milk. Bring a pan of water to a rolling boil. Be sure there is enough water to completely submerge the can. Carefully put can into boiling water on its side and boil for 3 hours. Add more boiling water if too much evaporates. Cool completely before opening can or it will shoot out of the opening. Will keep for 3 weeks refrigerated if tightly covered.