Preheat your oven to 350°F (175°C) and grease an 8×8-inch baking pan. In a mixing bowl, whisk together melted unsalted butter and granulated sugar until glossy. Add in eggs and vanilla extract, mixing until smooth. Sift in cocoa powder, flour, baking powder, and salt, then fold until just combined. Spread batter in pan and bake for 20-25 minutes. Allow to cool completely.

In a separate bowl, beat softened butter, brown sugar, and granulated sugar until light and fluffy. Mix in milk and vanilla, then gradually add heat-treated flour until fully combined. Gently fold in mini chocolate chips. Roll into 1-inch balls and refrigerate for 30 minutes until firm.

Once cooled, cut brownies into squares. Flatten each square, place a cookie dough ball in the center, and wrap the brownie around it, sealing edges tightly. Repeat until all components are used.

Melt chocolate chips or candy melts with coconut oil in a microwave-safe bowl, stirring until smooth. Dip each brownie bite into the melted chocolate, allowing excess to drip off. Place on parchment-lined tray and optionally drizzle with chocolate or add toppings. Refrigerate until set.

Chill brownie bites for about 15 minutes until chocolate coating is firm, or serve immediately for a gooey experience. Enjoy!