Preheat the oven to 350°F and line an 8" x 8" baking pan with parchment paper, or line with foil and spray with cooking spray. Set aside.

Melt the butter in a microwave safe dish. Add the sugar, eggs and vanilla extract, mixing until smooth. Then, add in the flour, cocoa powder, salt and baking powder to the bowl, stirring until well-combined. Fold in the chocolate chips.

Spread the batter evenly in the baking pan. Bake for about 23 minutes; the brownies will be slightly under done but they will be going back in the oven for a few more minutes.

As the brownies are baking, combine the coconut flakes and sweetened condensed milk in a bowl. When the brownies are done and removed from the oven, top them with the coconut mixture, spreading with a rubber spatula. Sprinkle the coconut mixture with chocolate chips. Return the pan to the oven for 5 minutes. 

Remove the pan from the oven once more, and use a rubber spatula to spread the chocolate around the top of the brownies. Allow the brownies to cool for at least 2 hours at room temperature, or put the pan in the fridge for about 30 minutes until the chocolate hardens. Cut, serve and enjoy!