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Preheat oven to 325 degrees F.
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1. For crust and streusel, line an 8-inch square baking pan with aluminum foil, allowing excess foil to hang over pan edges. Combine oats, 1 cup of brown sugar, 3/4 cup flour, baking powder, baking soda, and 1/8 teaspoon salt in bowl. Stir in melted butter until combined. Reserve 3/4 cup of this mixture for topping. Add 1/2 cup of chopped nuts into the topping portion. Set aside.
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2. Sprinkle remaining crust mixture into prepared pan and press into even layer. Bake until light golden brown, about 12 minutes. Cool completely, about 1 hour. Keep oven on.
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3. For fudge filling, combine in a small bowl, 1/4 cup of flour, brown sugar, instant espresso and salt. In a double boiler, melt chocolate chips and 2 tablespoon of butter and cool slightly. Chocolate mixture will be thick. Add egg and whisk until combined. Stir in flour-espresso mixture until just incorporated. Do not over mix.
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4. Pour thick filling over cooled crust and spread with a knife. It will be like thick icing. Sprinkle with the reserved topping streusel.
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5. Bake until toothpick inserted into center comes out with few crumbs attached, 25-30 minutes. Cool completely on wire rack, about two hours. Using the foil overhang, lift bars from pan and cut into squares. Yields 16 bars.
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Make-Ahead Tips: If you can't bake ahead of time and then freeze your desserts, you can also measure/weigh all the dry ingredients, store in storage bags, along with the recipe until ready to bake. This saves you time from converting and measuring recipes.
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*Up to two weeks ahead: Make crust, bake, cool. Tightly wrap in plastic wrap, then foil the whole pan. Put reserved topping in a freezer bag. Freeze both. Thaw before baking with chocolate filling.
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*Measure butter and egg for the filling. Label, date, and store in refrigerator until needed.
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*Measure/weigh chocolate chips, store in plastic bag.
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*Combine instant coffee, flour, sugar, and salt in one plastic bag until ready to bake.
