Preheat your oven to 350°F (175°C). Grease and flour an 8x8 inch baking pan or line it with parchment paper.

In a large bowl, whisk together the melted butter and granulated sugar until well combined. Stir in the cocoa powder and vanilla extract.

Add the eggs one at a time, beating well after each addition. Gradually mix in the flour and salt until just combined. Do not overmix.

Fold in the chocolate chips. Pour the batter into the prepared baking pan and spread evenly.

Bake for 25-30 minutes, or until a toothpick inserted into the center comes out with moist crumbs attached (not wet batter).

Let the brownies cool completely in the pan on a wire rack.

In a medium saucepan, combine the granulated sugar and water. Cook over medium heat, stirring until the sugar dissolves.

Stop stirring and bring the mixture to a boil. Continue to boil, swirling the pan occasionally, until it turns an amber color. This usually takes about 8-10 minutes. Watch carefully to prevent burning.

Once amber, carefully and slowly whisk in the warm heavy cream. The mixture will bubble up vigorously. Continue whisking until smooth.

Remove from heat and whisk in the butter and sea salt until the butter is completely melted and the caramel is smooth.

Let the caramel sauce cool slightly before drizzling.

Once the brownies have cooled, drizzle the salted caramel sauce generously over the top.

Cut the brownies into squares and serve.