Brun Farinsocker och Espresso Panna Cotta

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1. 1
   Whisk 2 envelopes unflavored powdered gelatin (about 1 Tbsp. plus 2 tsp.), 1 cup (200 g; packed) light brown sugar, ½ cup (30 g) instant espresso powder, and 1 tsp. Diamond Crystal or ½ tsp. Morton kosher salt in a medium saucepan to combine. Pour in 2½ cups chilled whole milk and stir, scraping down sides of bowl to incorporate any dry bits of gelatin or sugar, until combined. Let sit until gelatin swells and is softened, 15–20 minutes.
2. 2
   Set saucepan over medium heat and cook, stirring often with a heatproof rubber spatula, until mixture is hot but not simmering and sugar and gelatin are completely dissolved, about 5 minutes. Remove from heat and add 4 cups chilled heavy cream; stir until well combined.
3. 3
   Strain panna cotta base through a fine-mesh sieve into a 2-qt. dish. Chill, uncovered, until set, at least 12 hours (cover with plastic wrap after 8 hours). Do Ahead: Panna cotta can be made 1 day ahead. Keep chilled.
4. 4
   Heat 1½ cups (300 g; packed) light brown sugar, 1 tsp. Diamond Crystal or ½ tsp. Morton kosher salt, and ½ cup water in a small saucepan over medium, stirring occasionally, until sugar is fully dissolved, about 5 minutes. Pour glaze into a heatproof small bowl or measuring glass and let cool, at least 1 hour.
5. 5
   Just before serving, pour enough glaze over panna cotta to cover surface in an even layer. Sprinkle with a generous pinch of flaky sea salt. Serve with biscotti or amaretti cookies and any remaining glaze alongside. Do Ahead: Glaze can be made 12 hours ahead. Store airtight at room temperature.