Not bad initially but I think there are some balancing issues, unless I'm missing something.
There is an item costing 10 million that says "LOCKED. Collect 10 million cookies and own 5 of each item to unlock". But owning 5 of each item costs way more than 10 million. The last item costs 151 trillion. Even if this 10 million is intended as a joke, there are next items that then require owning 10, 15 and 20 of each item, which is super easy once you have 5 of each. The only item that dominates the price is the last one, and once you get 5 it's not long before you get 20... I'm far away from even the second last item though.
Or does "item" refer to something else? In that case, 3 resets in and no such thing seen yet by me.
Also, resets are super boring, all it does is additively add 10% income. This makes resets relatively worse and worse, and no new mechanics are unlocked.