Step 1: Make the Brownies

1. Preheat oven to 350°F (175°C). Line a 9×9-inch baking pan with foil or parchment paper, leaving overhang for easy removal. Lightly grease.
2. In a large bowl, whisk melted butter and sugar vigorously for 1 minute.
3. Add eggs, water, and vanilla extract, whisking for 30 seconds.
4. Sprinkle in cocoa powder, powdered sugar, flour, and salt. Stir with a spatula or wooden spoon until glossy and smooth.
5. Fold in chocolate chips, then spread batter evenly in the pan.
6. Bake for 18-20 minutes, or until a toothpick inserted in the center comes out with moist crumbs but no raw batter.
7. Let brownies cool completely before adding the topping.

Step 2: Make the Coconut Pecan Topping

1. In a medium saucepan over medium-low heat, whisk together evaporated milk, brown sugar, egg yolks, butter, and salt.
2. Slowly bring to a gentle simmer, whisking constantly to prevent burning.
3. Once simmering, cook for 3-4 minutes, whisking frequently, until the mixture thickens slightly.
4. Remove from heat and stir in vanilla, pecans, and coconut.

Step 3: Assemble & Serve

1. Spoon the topping over the cooled brownies, spreading evenly.
2. Sprinkle with flaky sea salt (if using).
3. Let the topping set at room temperature or chill in the fridge to speed up the process.
4. Slice, serve, and enjoy!