For the Brownies
Preheat the oven to 350°F. Lightly grease a 8"x8" pan

In a saucepan set over low heat, melt the butter, then add the sugar and stir to combine. Return the mixture to the heat briefly, just until it's hot, but not bubbling; it'll become shiny looking as you stir it. Heating this mixture a second time will dissolve more of the sugar, which will yield a shiny top crust on your brownies.

Transfer the sugar mixture to a medium-sized mixing bowl, if you've heated it in a saucepan. Stir in the cocoa, salt, baking powder, espresso powder, and vanilla.

Whisk in the eggs, stirring until smooth.

Add the flour and chips, again stirring until smooth.

Spoon the batter into a lightly greased 8"x8" pan.

In a medium sized bowl, combine the coconut, salt and condensed milk. Stir to combine. Dot the coconut mixture evenly over the brownie batter and use a knife to swirl the coconut mixture into the brownie mixture.

Sprinkle almonds over brownies.

Bake the brownies for about 30 minutes, until a cake tester inserted into the center comes out clean, or with just a few moist crumbs clinging to it. The brownies should feel set on the edges, and the center should look very moist, but not uncooked. Remove them from the oven.

For the Chocolate topping
Melt chocolate chips in the microwave by heating 20 seconds and stirring. Repeat until completely melted.

Spread melted chocolate on top of brownies (the brownies can be still warm or cool).

Refrigerate brownies overnight. This will allow all the flavors to meld together.