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Preheat oven to 350 degrees F. Line a 13x9x2-inch baking pan with heavy foil, extending foil over the edges of the pan.
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Lightly grease foil.
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Set aside.
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In a large bowl, combine eggs and sugar.
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Beat with an electric mixer on medium speed for 3 to 5 minutes or until mixture is pale yellow and thickened.
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In a small bowl, whisk together flour and cocoa powder.
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Add flour mixture to egg mixture, beating just until smooth.
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Using a wooden spoon, stir in the melted butter until combined.
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Spread batter evenly in prepared pan.
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Bake in preheated oven for 25 to 30 minutes or until toothpick inserted near center comes out clean.
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Cool in pan on a wire rack.
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Meanwhile, for frosting: In a large bowl, combine the 1/4 cup butter and the orange peel.
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Beat on medium speed until smooth.
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Add 1 cup of the powdered sugar and 1 tablespoon of the orange juice, beating until combined.
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Beat in the remaining 2 1/2 cups powdered sugar and enough of the remaining 1 to 2 tablespoons orange juice to make a frosting of spreading consistency.
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Spread frosting evenly over cooled brownies.
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Cover and chill for 30 minutes.
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Meanwhile, in a medium saucepan, combine semisweet chocolate and the 1/2 cup butter.
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Cook and stir over low heat until melted and smooth.
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Remove from heat; stir in corn syrup.
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Cool for 15 minutes.
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Slowly pour melted chocolate mixture over the frosted brownies.
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Tilt pan gently to spread chocolate over the whole top.
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Chill about 30 minutes or until chocolate is set.
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Using the edges of the foil, lift the uncut brownies out of the pan.
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Cut into bars.
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To Store: Place bars in a single layer in an airtight container; cover.
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Store in the refrigerator for up to 5 days or freeze for up to 3 months.
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To serve, thaw bars if frozen.
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Let refrigerated bars stand at room temperature about 15 minutes before serving.
