To make the caramel: Combine sugar, water, corn syrup, and salt in a small saucepan and stir frequently over medium-low heat until sugar is dissolved. If you notice any sugar adhering to the sides of the pan, lightly dip a pastry brush in water and use it to sweep away the sugar.

Turn heat to just a notch below medium and continue to cook without stirring until mixture turns caramel in color and reaches a temperature of 340-345F (171-173C).

Remove from heat and very carefully and slowly drizzle in cream. Mixture will bubble aggressively, so use caution.

Add butter, 1 piece at a time, until mixture is smooth.

Stir in vanilla extract and allow caramel to cool completely before using (you can speed this up by placing it into it in the refrigerator).

Make the brownies: Preheat oven to 350F (175C) and lightly grease a 9×9” (23x23cm) square baking pan, or line with parchment paper. Set aside.

In a large mixing bowl, whisk together sugar, flour, cocoa powder, baking powder, and salt.

Add melted butter, eggs, and vanilla and stir together very well until mixture is completely combined.

Stir in chocolate chips.

Spread evenly into prepared baking pan and bake in preheated 350F (175C) oven for 23-25 minutes. When finished baking a toothpick inserted into the center should come out clean or mostly clean with just a few moist crumbs.

Allow brownies to cool for 20 minutes (they do not have to be fully cooled) before adding toppings.

Spread caramel sauce evenly over the top of the cooled brownies, covering the entire surface. Sprinkle chopped pecans over top of caramel.

In a small microwave safe bowl, microwave chocolate chips and heavy cream on high for 25 seconds. Whisk together until smooth. Drizzle over top of brownies.

Sprinkle with sea salt, cut and enjoy!