At least an hour before you’d like to begin, take the butter out of the fridge to soften.
First, make the butter block:
Draw an 8x8” square on parchment paper and then flip it upside down. Press the butter into the square shape in an even layer, use your fingers or the back of a spoon to nudge it and even it out with an offset spatula. Fold the parchment paper over the butter to cover it. (If it doesn’t cover the center, use some plastic wrap to cover it). Set it on a tray and in the fridge.
Next, make the brioche dough:
Set the yeast in the warm water with a bit of the sugar, just for a few minutes so it can dissolve and activate. Over the yeast add the rest of the dough ingredients except for the butter. Knead the dough on low until it comes together.
One tablespoon at a time, add the ½ cup butter, allowing each spoonful to be incorporated before adding another. Once all the butter is incorporated leave the mixer to knead the dough on medium for about 20 minutes, until you can stretch the dough with two fingers and it does not tear (photos below). Set the dough in an oiled bowl and cover with plastic wrap. Let rise at room temperature for an hour then transfer to the fridge for an overnight rest.
The next morning, a first fold (photos below):
Take the butter block out of the fridge at least ten minutes before you will begin, to let it soften.
Roll the dough out to over twice the length of the butter block (so about 17 inches long) and about 9 inches wide. Place the butter block in the bottom half so that you have ½ inch on each side except the top. Fold the dough over the butter and press down with your fingers around the edges to seal the dough.
Now roll the dough into a 20x10” rectangle and then fold it 3 inches from the bottom several times until you have a long rectangle (as you would do a cinnamon roll but it’s going to be flat). Now do a letter fold for the dough, folding the shorter sides lengthwise, so that you have a thick, small rectangle. Wrap it in plastic wrap and return it to the fridge for an hour.
The Second Fold:
Roll the dough out 12 inches wide and 36 inches long. Then fold it like a letter, as pictured so that you have a 12 inch square. Let rest in the fridge (wrapped in plastic wrap) for 45 minutes.
Chop the chocolate and carefully melt it in the microwave or over a double boiler. Stir in the powdered sugar and flaked sea salt.
Fill and Shape:
Roll the dough out so that it will fit in a cookie sheet, so about 17x12”. Place the dough on parchment in the cookie sheet and spread the chocolate over it. Set the tray in the freezer for about 5 minutes, until the chocolate is firm.
Transfer the dough onto the counter and use a knife or a pizza wheel to cut out strips, you should be able to get 12 strips. Roll each of the strips up and place them at equal distance on the cookie sheet. Let rise at room temperature for 1 to 1 ½ hours, until the dough is puffy but not doubled in size. You'll know it's ready if you gently poke it and it doesn't immediately bounce back but leaves a small indentation.
Preheat the oven to 375, brush an egg wash over the rolls and bake for 20 minutes.
Stir together all the glaze ingredients and spoon onto cooled rolls. The rolls are best the day of.