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Preheat oven to 325°. Spray 8-inch square baking pan with Baker's Joy Spray.
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Combine flour, baking powder and 1/4 teaspoon salt in small bowl; set aside.
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Microwave 1 cup chocolate with ½ cup butter on HIGH 1 minute or until chocolate is melted; stir until smooth. Stir in 1 cup sugar, then eggs and vanilla. Stir in flour mixture just until combined. Stir in remaining 1 cup chips. Spread batter into prepared pan.
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Bake 35 minutes or until toothpick inserted 2 inches from edge comes out clean. Cool completely on wire rack.
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In small saucepan, bring remaining 1 cup sugar and water to a boil. Boil over medium high heat until mixture turns to a deep caramel color, about 5 to 8 minutes. Remove from heat immediately and slowly stir in heavy cream. Mixture will bubble up. Stir in remaining 2 tablespoons butter and 1/4 teaspoon salt until smooth. Pour over brownie; let cool 20 minutes then sprinkle with remaining 1/4 teaspoon salt. Cool completely in pan before cutting.