1. Preheat the oven to 350°F (175°C). Grease or line a mini muffin tin.
2. In a bowl, mix melted butter and sugar until smooth. Add eggs and vanilla, mixing well.
3. Sift in cocoa powder, flour, salt, and baking powder. Stir until combined.
4. Fill mini muffin tins about 1/3 full with brownie batter. Bake for 10-12 minutes until set. Let cool completely before proceeding.
5. In a separate bowl, beat butter, brown sugar, and sugar until light and fluffy. Add milk and vanilla extract, mixing well.
6. Gradually mix in flour and salt until combined. Stir in mini chocolate chips.
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