Prepare the Brownie Base

• Preheat the oven to 350°F (175°C). Line an 8 × 8-inch baking pan with parchment paper.
• Melt the butter and whisk it together with the granulated sugar.
• Add the eggs and vanilla extract, whisking until smooth.
• Sift in the cocoa powder, flour, and salt. Fold gently until just combined.
• Stir in the chocolate chips.
• Spread the batter evenly into the prepared pan.
• Bake for 20–25 minutes, or until a toothpick inserted near the center comes out with a few moist crumbs.
• Allow the brownie base to cool completely.

Make the Caramel Layer

• Combine the butter, brown sugar, sweetened condensed milk, and corn syrup in a medium saucepan.
• Heat over medium-low heat, stirring constantly until the butter melts and the sugar dissolves.
• Continue cooking for 8–12 minutes, stirring continuously, until the caramel thickens and turns golden.
• Remove from the heat and stir in the vanilla extract and salt.
• Pour the warm caramel over the cooled brownie base and spread evenly.
• Refrigerate for 30–45 minutes, until the caramel is firm.

Prepare the Chocolate Topping

• Place the chocolate chips and butter in a heatproof bowl.
• Melt in the microwave in 20-second intervals, stirring between each interval, until smooth.
• Stir in the heavy cream if you prefer a softer chocolate topping.
• Pour the melted chocolate over the caramel layer and spread evenly.