Preheat the oven to 325 degrees.
In a bowl, whisk together the 1 cup cocoa powder and ½ cup all purpose flour. Set aside.
1 cup cocoa powder, ½ cup all purpose flour
In a saucepan, add the ½ cup salted butter and melt on medium-low heat. Once melted, stir in the 1 ¼ cup granulated sugar and cook on low heat until slightly golden brown, for about 5 minutes.
½ cup salted butter, 1 ¼ cup granulated sugar
Remove from the heat and let cool at room temperature for about 15 minutes. Add the 2 eggs and 1 tsp vanilla extract and whisk vigorously until the mixture is slightly lightened in color and increased in volume. Add the flour mixture and whisk until smooth and combined.
2 eggs, 1 tsp vanilla extract
Line a loaf pan with parchment paper. Pour in the brownie batter and spread into an even layer. Bake for 20-25 minutes until a toothpick comes out clean. Let the brownies cool at room temperature for at least 1 hour.
Meanwhile, in a saucepan, add the ¼ cup water and 1 cup granulated sugar and stir together, cooking on medium heat. Let the mixture cook, stirring occasionally, for about 15 minutes until it is golden brown and the sugar is dissolved.
¼ cup water, 1 cup granulated sugar
Remove from the heat and stir in the ½ cup whole milk, ¼ cup salted butter, and 1 tsp vanilla extract. Place back on the heat, set to medium low, and stir in the toasted 2 cups desiccated coconut. Cook for about 5 more minutes, stirring constantly, until the mixture is thick and sticky.
½ cup whole milk, ¼ cup salted butter, 1 tsp vanilla extract, 2 cups desiccated coconut
Pour the caramel topping over the brownies, still in the loaf pan. Spread into an even layer and cover with plastic wrap. Chill in the fridge for at least 2 hours.
Once the brownies are chilled, remove from the loaf pan and cut into 20 even squares. Drizzle with the melted ½ cup dark chocolate and sprinkle with 2 tsp sea salt before serving.
½ cup dark chocolate, 2 tsp sea salt