Start by preheating your oven to 350°F (175°C). Line an 8x8 inch baking pan with parchment paper for easy removal later.
In a large mixing bowl, cream together the softened butter and sugar until smooth and light. Make sure to scrape down the sides for an even mixture.
Add in the cocoa powder and vanilla extract, mixing until fully combined. The batter should be rich and thick.
Spread half of the chocolate batter into the prepared pan, smoothing it out evenly. Bake for about 10 minutes, just until set.
Meanwhile, in a saucepan, combine the sweetened condensed milk and heavy cream over medium heat. Stir constantly until the mixture begins to thicken slightly.
Pour the caramel filling over the baked chocolate layer in the pan, then dollop the remaining chocolate batter on top. Swirl it together gently with a knife.
Return to the oven and bake for an additional 20 minutes or until the edges are set and the center has a slight jiggle.
Allow the bars to cool completely before slicing. Finally, sprinkle sea salt on top right before serving for a touch of extra flavor.
Notes
These bars are best served chilled and can be stored in the refrigerator for a week.