Preheat oven to 375 F degrees. Line a baking sheet with parchment paper.
Melt the butter in a medium saucepan, over medium heat. Remove saucepan from heat. Add brown sugar and stir until sugar has dissolved. Add eggs and stir. Next add the cocoa, salt and baking powder and stir until well combined. Add flour and stir until all the flour is fully combined in the mixture. Stir in chocolate chips.
Divide the cookie dough into 2 big pieces and set one aside. Take one of the pieces and start forming 1 inch balls, you should get about 16 balls. Place them on the prepared baking sheet.
Using your thumb make a large indentation in each ball. Stuff each cookie with 1 rolo, then 1/2 tsp of Nutella.
Take the other piece of cookie dough and divide it into 16 pieces. Flatten each piece out, place it on top of the stuffed cookies and seal the edges. Flatten the cookies a bit with your fingers or a spatula, then sprinkle a bit of sea salt over each cookie.
Bake for 9 to 11 minutes.
Please keep in mind that nutritional information is a rough estimate and can vary greatly based on products used.