01 - Preheat oven to 350°F. Line an 8x8 inch baking pan with parchment paper.
02 - In a medium bowl, whisk together flour, cocoa powder, brown sugar, baking powder, and salt until well combined.
03 - Add melted coconut oil or vegan butter, plant milk, and vanilla extract. Mix until just combined. Fold in chocolate chips.
04 - Spread brownie batter evenly in the prepared pan, pressing lightly to create a smooth base layer.
05 - In a separate bowl, beat softened vegan butter, brown sugar, and granulated sugar until fluffy and well incorporated.
06 - Add plant milk and vanilla extract to butter mixture, mixing well. Stir in flour, baking soda, and salt until just combined. Fold in chocolate chips.
07 - Carefully spread cookie dough evenly over brownie batter. Use a spatula or damp hands to smooth the top without disturbing the bottom layer.
08 - Bake for 30 to 35 minutes until top is golden and a toothpick inserted in the center comes out with a few moist crumbs.
09 - Cool completely in the pan before slicing into 12 squares for clean cuts.