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Preheat the oven to 350° F and prepare an 8" x 8" pan by spraying with cooking spray and set aside.
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Melt the butter in a saucepan or the microwave in a microwave-safe bowl. Mix in the sugar, eggs, and vanilla. Then, mix in the cocoa powder, all-purpose flour, salt, and baking powder. Fold in the chocolate chips. Pour the batter into the prepared pan. Bake for 25-30 minutes, until a toothpick comes out clean.
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While the brownies are baking, make the pecan pie topping. Melt the butter and brown sugar together in a small saucepan over medium heat for a few minutes, until bubbly. Then, add in the cinnamon and heavy cream, stirring until smooth. Lastly, add in the pecans and a pinch of salt. Spread the topping evenly across the brownies. (Note: the topping will harden a little as everything cools. These brownies are delicious at room temperature, but even better warmed up for a few seconds in the microwave!) Enjoy!