Step 1: Preheat the oven to 350°F (175°C).
Step 2: Line a 9x9-inch baking pan with parchment paper for easy removal.
Step 3: In a double boiler or microwave-safe bowl, melt the butter and semisweet chocolate chips until smooth. Allow to cool slightly.
Step 4: In a separate bowl, whisk together cocoa powder, flour, baking powder, and salt.
Step 5: Combine the melted chocolate mixture with sugars, then add eggs and vanilla, mixing until smooth.
Step 6: Gradually stir in the dry ingredients until just combined.
Step 7: Pour the batter into the prepared pan and bake for 20-25 minutes.
Step 8: For the caramel, melt unwrapped caramels and heavy cream in a saucepan over low heat.
Step 9: Once brownies are baked and slightly cooled, cut into bite-sized pieces and drizzle with caramel.
Step 10: Serve warm and enjoy!