In a small bowl, whisk together 1 ¼ cups all-purpose flour and 1 tablespoon cornstarch until fully combined.

In a medium bowl, beat ½ cup softened unsalted butter and ⅔ cup granulated sugar using an electric mixer on medium speed for about 3 minutes.

Add 1 large egg, 2 teaspoons vanilla extract, and ¼ teaspoon kosher salt to the butter mixture, mixing until smooth.

Sift cocoa powder along with the flour-cornstarch blend into the wet ingredients, gently mixing until just combined.

Cover the dough tightly with plastic wrap and place it in the freezer for 30 minutes or in the fridge for 1 hour.

Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.

Roll tablespoon-sized portions of the dough into balls and place them on the baking sheets, flattening each ball with your palm.

Using the handle of a wooden spoon, press deep indentations into the center of each cookie.

Bake the cookies for 10 to 12 minutes until edges are set while centers remain slightly soft.

Allow them to cool on the baking sheets for a couple of minutes before transferring them to wire racks.

Spread 1 cup of chopped pecans on a baking sheet and toast in the oven for about 10 minutes.

In a saucepan, combine ½ cup sugar over medium-high heat, stirring until it melts and turns golden amber.

Whisk in 3 tablespoons of butter, then add ¼ cup heavy cream, ¼ teaspoon salt, ⅛ teaspoon cinnamon, and ⅛ teaspoon nutmeg.

Fold in the toasted pecans into the caramel mixture.

Carefully fill each cookie indentation with the warm pecan caramel mixture.

Melt ½ cup semisweet chocolate chips with 1 teaspoon coconut oil in the microwave, then drizzle over the filled cookies.