Preheat your oven to 350°F (175°C). Prepare a 9x13 inch baking pan by greasing it lightly or lining it with parchment paper for easy removal after baking.
In a medium mixing bowl, whisk together the unsweetened cocoa powder, all-purpose flour, baking powder, and salt until they are thoroughly combined. Set this mixture aside.
In a large mixing bowl, combine the melted unsalted butter, granulated sugar, and packed brown sugar. Mix well until the sugars are fully incorporated into the butter.
Add the large eggs to the butter and sugar mixture, one at a time, mixing well after each addition. Then, stir in the pure vanilla extract until evenly distributed.
Slowly incorporate the dry ingredients into the wet mixture, folding gently with a spatula until just combined. Take care not to over-mix, as this can impact the texture of your brownies.
Gently fold in the shredded sweetened coconut, ensuring it is evenly spread throughout the batter.
Pour half of the brownie batter into the prepared baking pan, using a spatula to smooth it into an even layer.
Drizzle half of the caramel sauce over this first layer of brownie batter, then use a knife or toothpick to swirl the caramel into the batter, ensuring a lovely distribution.
Carefully pour the remaining brownie batter on top, smoothing it out again with the spatula. Top this layer with the remaining caramel sauce and create swirls with a knife for an artistic finish.
Bake in your preheated oven for 25-30 minutes. Check for doneness by inserting a toothpick into the center; it should come out with a few moist crumbs attached, signaling that the brownies are ready.
Once baked, remove the brownies from the oven and allow them to cool in the pan for at least 15 minutes, which will help set the caramel.
To finish, generously sprinkle flaky sea salt over the top for a delightful contrast in flavor. Cut into squares and serve warm or let them cool completely before serving at room temperature.
Notes
For an extra indulgent treat, serve these brownies with a scoop of vanilla ice cream on the side.