Preheat the oven to 350 degrees F. Line an 8-in square pan with parchment paper overhanging the sides.

Melt the butter in a medium saucepan. Add the sugars and whisk until combined and shiny. Add the eggs and vanilla and beat until well incorporated.

In a separate large bowl, whisk together the cocoa, flour, baking powder, and salt. Pour butter mixture over dry ingredients and stir with a rubber spatula until smooth.

Transfer into a prepared pan and bake for 35-40 minutes, or until a wooden skewer inserted into the center comes out with a few moist crumbs.

While the brownies are baking, prepare the salted caramel ganache. Heat the sugar in a saucepan over medium heat. Once the sugar begins to melt, gently tilt the saucepan to melt all of the sugar. Once the sugar is amber color, remove the saucepan from heat. Whisk in cream and butter until smooth. Stir in sea salt.

Place the chocolate chips in a heatproof bowl and pour the caramel over the chocolate. Let stand for 2-3 minutes, then gently mix the mixture until it is completely smooth. Set aside to cool.

Once the brownies are done baking, remove from the oven and place the pan on a wire rack to cool for 15 minutes. After 15 minutes, pour the caramel ganache over the brownies. Gently tilt the pan or use an offset spatula to spread into an even layer.

Allow to cool for at least 4 hours at room temperature or 2 hours in the fridge before cutting into squares.