Preheat Oven: Preheat your oven to 350°F (175°C). Grease a 9x13-inch baking pan or line it with parchment paper, leaving an overhang on the sides for easy removal.
Mix Wet Ingredients: In a large mixing bowl, whisk together the melted butter, granulated sugar, and brown sugar until smooth. Add the eggs and vanilla extract, and whisk until fully combined.
Mix Dry Ingredients: In a separate bowl, sift together the flour, cocoa powder, salt, and baking powder.
Combine Wet and Dry Ingredients: Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Be careful not to overmix.
Assemble the Brownies: Pour half of the brownie batter into the prepared baking pan and spread it out evenly. Set the remaining batter aside.
Add the Caramel Layer
Prepare the Caramel: If using caramel sauce, skip this step. If using caramel bits, melt them with the heavy cream in a microwave-safe bowl in 30-second intervals, stirring until smooth.
Add Caramel Layer: Pour the caramel sauce or melted caramel over the brownie batter in the pan, spreading it out evenly. Sprinkle the chopped pecans over the caramel layer.
Top with Remaining Brownie Batter: Drop spoonfuls of the remaining brownie batter over the caramel and pecans. Gently spread the batter to cover the caramel layer as much as possible.
Bake and Finish
Bake: Bake in the preheated oven for 30-35 minutes, or until a toothpick inserted into the center comes out with a few moist crumbs (but not wet batter).
Add Toppings: As soon as the brownies come out of the oven, sprinkle the chocolate chips over the top. Let them sit for a minute to melt slightly, then gently spread them with a spatula.
Drizzle with Caramel: Drizzle additional caramel sauce over the top of the brownies for extra indulgence.
Cool and Serve: Allow the brownies to cool completely in the pan before cutting them into squares. Use the parchment paper overhang to lift the brownies out of the pan for easier slicing.