Preheat oven to 350°F (175°C) and line an 8x8 inch square baking pan with parchment paper, leaving an overhang on the sides.

In a medium bowl, whisk the melted butter and granulated sugar until combined. Add eggs and vanilla, whisking until smooth.

Sift in the cocoa powder, flour, and salt. Fold the dry ingredients into the wet mixture until just combined.

Pour the batter into the prepared pan and bake for 25 minutes or until a toothpick inserted into the center comes out with a few moist crumbs.

Allow the brownie base to cool completely in the pan.

In a heavy-bottomed saucepan, combine the 1/2 cup butter, brown sugar, and sweetened condensed milk over medium heat.

Bring the mixture to a gentle boil, whisking constantly for 5 to 7 minutes until the caramel thickens and turns a light amber color.

Pour the hot caramel over the cooled brownie layer and spread evenly. Refrigerate for at least 1 hour until the caramel is set.

Place chocolate chips in a small heat-proof bowl. In a small saucepan, heat the heavy cream until it just begins to simmer.

Pour the hot cream over the chocolate chips and let sit for 2 minutes. Stir until the mixture is smooth and glossy.

Spread the ganache over the chilled caramel layer. Refrigerate for an additional 2 hours until fully set before lifting from the pan and slicing.