1. Preheat your oven to 350°F (175°C). Line a 9×13-inch baking pan with parchment paper and lightly grease it.

2. In a microwave-safe bowl, melt the butter. Stir in sugar until well combined. Let it cool slightly.

3. Add eggs one at a time, whisking after each addition. Stir in vanilla extract.

4. In a separate bowl, whisk together flour, cocoa powder, salt, and baking powder.

5. Gradually add the dry ingredients to the wet mixture until fully combined. Fold in chocolate chips.

6. In a small saucepan over low heat, melt the caramels with the heavy cream until smooth. Stir constantly to avoid burning.

7. Pour half the brownie batter into the prepared pan and spread evenly.

8. Drizzle the caramel sauce evenly over the first layer.

9. Top with the remaining brownie batter and gently spread to cover the caramel.

10. Bake for 30-35 minutes or until the edges are set but the center is still fudgy.

11. Let cool completely before cutting into squares. Sprinkle sea salt on top if desired.