I have read that refrigerating chocolate chip cookie dough allows flavors to develop and the moisture to evenly distribute. However, I have also read that waiting too long to bake doughs means missing out on the acid-base reaction when combining the dry and wet ingredients because this reaction occurs immediately and ends quickly. I know that there is a second, heat-activated reaction in double-acting baking powder.

So my question is, is it bad to miss out on the initial reaction by waiting and letting the dough rest, or is the second reaction enough to avoid flat cookies?