To make the brownies, preheat the oven to 350 degrees F. Line an 8x8 inch pan with parchment paper. Set aside.

In a medium-sized saucepan over medium heat, melt the butter. Add the sugar and vanilla and whisk thoroughly to combine. Remove from heat and whisk in the cocoa powder.

In a medium bowl, lightly beat the eggs together. Pour in the chocolate mixture and whisk until well combined. Stir in the flour, salt, and chocolate chips with a rubber spatula.

Pour batter into prepared pan and bake for 30-45 minutes, or until the surface begins to crack and a tester inserted into the middle comes out with just a few moist crumbs attached. Transfer to a wire rack to cool completely.

To make the glaze, combine the sugar and water in a dry, 2-quart saucepan over medium-high heat. Stir together the sugar and water just so the sugar dissolves, then leave it alone. Allow the sugar to bubble and cook, swirling the pan occasionally, until it is a deep amber color.

Remove from the heat and carefully add the butter, whisking constantly. When the butter is combined, add the brandy and salt. Caramel will bubble and likely seize up, creating hard chunks. Place over medium-low heat and whisk until smooth again. Cool the sauce to warm.

With an electric mixer, add the powdered sugar and mix until thick and creamy. Gradually add the heavy cream to thin slightly, if desired. Pour the glaze over the cooled brownies and let set in the fridge for 30 minutes.

Cut into bars and serve. The bars are best at room temperature, in my opinion. But store them in whatever way you're comfortable with.