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Preheat oven to 375 F. Line two baking sheets with parchment paper.
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Sift flour, cocoa powder, baking soda, and salt into a medium bowl.
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In a large bowl, beat the butter, brown sugar, and vanilla together until fluffy. Add the eggs, one at a time, beating after each addition until combined.
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On low speed, add the flour mixture to the butter mixture and mix until just combined.
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Stir in the m&ms and white chocolate chips.
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Drop dough by the tablespoon onto the prepared baking sheets. Leave about 2 inches between each cookie. Press a couple m&ms and white chocolate chips onto the top of each cookie. Sprinkle with flaky salt if desired.
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Bake for about 12 minutes, until puffy but still soft and slightly shiny in the middle.
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Let cookies rest on the baking sheet for 2 minutes before transferring to a wire rack to cool completely.