Heat 1 cup granulated sugar in a saucepan over high heat, stirring constantly until it melts completely into a thick brown caramel.

Once the sugar is fully melted, add 90 grams of unsalted butter and stir until it is well melted and combined with the caramel.

Allow the butter and caramelized sugar to cook together for 1 minute without stirring to develop flavor.

Carefully pour in 0.5 cup heavy cream and stir until fully combined. Let the mixture boil for 1 minute, then add 1 teaspoon sea salt and remove from heat. Set the caramel filling aside to cool while preparing the dough.

In a large mixing bowl, combine 0.25 cup warm milk and 2 teaspoons instant dry yeast. Let it activate for a few minutes.

Add 1 cup melted unsalted butter, 2 room temperature eggs, and 0.67 cup granulated sugar; mix well to combine.

Sift together 3 cups all-purpose flour, 0.5 teaspoon cinnamon powder, and 0.5 teaspoon salt. Gradually add these dry ingredients to the wet mixture and beat until a soft dough forms.

Knead gently on a floured surface, then cover the dough and let it rest for 1 hour to rise.

After resting, divide the dough into 24 equal pieces. Roll each piece into a ball and slightly flatten to prepare for cooking.

Preheat a stroopwafel or waffle iron. Place one dough ball inside the iron, close it, and cook for approximately 3 minutes or until the waffle is golden and crisp.

Remove each cooked waffle from the iron, use a cookie cutter to trim into uniform rounds, and then carefully slice each waffle horizontally into two thin layers while still warm.

Spread a generous amount of the prepared caramel filling on one half of each waffle and sandwich it with the other half. Allow them to cool and set before serving.