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For the caramel:
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1. In a small saucepan, combine sugar, water and corn syrup.
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2. Heat over medium-high heat until mixture comes to a boil, stirring occasionally.
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3. Boil until the mixture turns a medium amber color, between 6-8 minutes. Watch carefully, because mixture goes from light amber to dark amber/burnt very quickly. I usually end up heating the caramel for about 7 minutes.
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4. Turn off the heat and carefully whisk in the heavy cream, butter and salt. The caramel will bubble up and hiss when you add the other ingredients. This happens when adding cooler ingredients to hot sugar. Just be careful to keep your hands/arms as far away from the steam as possible when adding the additional ingredients so that you avoid a steam burn.
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5. Allow the caramel to cool to room temperature.
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For the brownies:
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1. Preheat your oven to 350 F. Lightly spray a 9 x 13 inch pan with cooking spray and set aside.
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2. In a medium bowl, whisk together flour, cocoa powder and salt; set aside.
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3. Place butter and brown sugar in a large saucepan over medium heat until butter and sugar are melted. Make sure to stir constantly. Do not allow the mixture to boil. The mixture should look like caramel, and the sugar crystals will be almost totally dissolved. This should take about 5 minutes. Remove from heat.
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4. Add chocolate chips into the saucepan and stir until completely melted. Add the flour mixture all at once, and stir together to form a stiff dough. Stir in eggs, one at a time, until just incorporated. Stir in vanilla.
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5. Pour batter into prepared pan, and lightly spread it to the edges. Bake for 25-28 minutes, or until center is just set. (DO NOT overcook or the brownies will be dry.) Remove from oven to cool completely on a wire rack.
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6. Keep them in the pan and cut them into 24 squares with a plastic knife.
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7. Stir the salted caramel sauce before pouring it over the cooled and cut brownies.
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8. Spread caramel to the edges of the brownie with a knife. Serve immediately.
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9. Note: Brownies are best enjoyed the day they are made, or the following morning.
