01 - Preheat the oven to 425°F and line a baking sheet with parchment paper.
02 - In a large bowl, toss Brussels sprouts with olive oil, sea salt, black pepper, and garlic powder if using, ensuring even coating.
03 - Spread the Brussels sprouts on the baking sheet in a single layer, cut side down to maximize caramelization.
04 - Roast for 20 to 25 minutes, stirring halfway, until golden brown and crispy at the edges.
05 - Remove from oven, immediately drizzle with balsamic vinegar, and toss to coat evenly.
06 - Transfer to a serving dish, sprinkle with Parmesan cheese if desired, and serve hot.