Preheat the oven: Set your oven to 350°F (175°C) and grease or line an 8x8-inch baking pan with parchment paper. This will make it easier to remove the brownies once they’re baked.
Mix the wet ingredients: In a large bowl, whisk together the melted butter, granulated sugar, and brown sugar until well combined. Add the eggs one at a time, mixing after each addition. Stir in the vanilla extract.
Combine the dry ingredients: In a separate bowl, sift together the flour, cocoa powder, baking powder, and salt. This ensures the ingredients are evenly distributed and eliminates any clumps.
Combine the wet and dry ingredients: Gradually add the dry ingredients to the wet ingredients, stirring until just combined. Be careful not to overmix as this can affect the texture of the brownies.
Add the chocolate chips: Stir in the semi-sweet chocolate chips until evenly distributed throughout the batter. This will give your brownies that extra chocolaty goodness.
Bake the brownies: Pour the brownie batter into the prepared pan, spreading it out evenly. Bake for 25–30 minutes or until a toothpick inserted into the center comes out with just a few moist crumbs. Keep in mind that the brownies will continue to cook as they cool, so be careful not to overbake.
Add the caramel swirl: As soon as the brownies come out of the oven, drizzle the caramel sauce over the top. Use a toothpick or skewer to gently swirl the caramel into the brownie batter. This creates that luscious caramel flavor with every bite.
Finish with sea salt: Sprinkle the sea salt over the brownies while they are still warm. The salt enhances the caramel and balances the sweetness, giving the brownies that irresistible sweet-salty flavor.
Cool and serve: Let the brownies cool in the pan for at least 10 minutes before slicing into squares. This helps them set properly and makes them easier to cut.