For the caramel: Bring water, sugar and salt to a boil over high heat. Continue cooking until caramel reaches a medium amber color. Immediately remove from heat and carefully add cream in 4-5 additions stirring between each addition and letting bubbles subside before adding next addition of cream. Add butter and stir until melted. Cook caramel over medium heat while stirring until mixture reaches 115F. Pour mixture into a large tray or pan to cool completely.
For the edible cookie dough: Pre-heat oven to 350F. Place flour on a sheet tray in a thin layer and bake for 10 minutes. Let cool slightly, but use while still warm. In an all-purpose mixer with a paddle attachment, cream butter, sugars and salt until light and fluffy. Add peanut butter and mix to combine. Scrape sides and bottom of mixing bowl before adding flour. Mix flour to combine. Roll cookie dough between two pieces of parchment paper to 1/6” thick. Place in cooler to firm up.
For the chocolate cookie: In a planetary mixer with a paddle attachment, cream butter, sugar and salt until light and fluffy. Add cocoa powder and mix to combine. Scrape sides and bottom of mixing bowl. Add flour and mix to combine. Roll cookie dough between two pieces of parchment paper to1/8” thick. Place in cooler to firm up. Once firm, preheat oven to 350F. Use a2” fluted cutter to punch out cookies and transfer to a parchment-lined sheet tray. Bake 14-16 minutes or until firm on the edges. Let cool before filing.
To assemble: Use a 2” fluted cutter to punch out edible peanut butter cookie dough. Place edible cookie dough on top of half of the cooled chocolate cookies. Pipe about 1 tablespoon of the caramel on top of the edible cookie dough and sprinkle with flaky salt. Place another chocolate cookie on top and press together lightly. Store cookies in an airtight container.
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