Begin by preheating the oven to 350 degrees Fahrenheit. Prepare a 9x13-inch baking dish by lining it with foil and applying a liberal coating of nonstick cooking spray.

In the bowl of an electric mixer, cream the softened butter with the light brown sugar and granulated sugar until the mixture is light and fluffy, approximately 2 minutes in duration. Incorporate the eggs, vanilla extract, kosher salt, and baking soda, ensuring to mix thoroughly. Scrape the sides of the bowl with a spatula to ensure even mixing.

Reduce the mixer speed to low and gradually add the all-purpose flour. Continue to beat the mixture until combined, then fold in the semisweet chocolate chips.

Press half of the cookie dough evenly into the bottom of the prepared baking dish.

In a medium saucepan, combine the sweetened condensed milk and unwrapped soft caramels. Place over medium-low heat, stirring continuously, until the caramels have fully melted and the mixture achieves a smooth, uniform consistency. Once ready, pour this caramel filling over the cookie dough layer in the baking dish.

Take the remaining cookie dough and drop it in small, teaspoon-sized clumps over the caramel layer. Proceed to bake the bars in the preheated oven for a duration of 25 to 30 minutes, or until the center is just set.

Upon removing from the oven, immediately sprinkle the baked bars with flaked sea salt. Allow the bars to cool completely in the dish. Once cooled, use the edges of the foil to lift the entire dessert out of the pan for ease of cutting. For optimal storage, keep the bars in an airtight container at room temperature for a maximum of 3 days.