Make the coconut filling:

Cup of Yum
1. In a medium bowl, combine coconut, dulce de leche, salt, and vanilla extract. Mix until combined. Fold in the all-purpose flour. The mixture will be very thick. Set aside until ready to use. 1 cup sweetened flaked coconut, 1/2 cup dulce de leche, pinch salt, 1 teaspoons vanilla extract, 2 tablespoons all-purpose flour

Bake the brownies:

1. Preheat the oven to 350ºF. Spray an 8x8 square baking pan with cooking spray and line the pan with parchment paper leaving a slight overhang. (You can also use aluminum foil.)
2. To a medium bowl add flour, salt, and cocoa powder. Whisk to combine and set aside. 1 1/4 cup all-purpose flour, 1 teaspoon salt, 2 tablespoons unsweetened cocoa powder
3. In a large bowl set over a small saucepan half filled with simmering water, add the chocolate and butter. Stirring occasionally, allow the butter and chocolate to melt completely. Turn off the heat and remove the bowl from the pot of simmering water. Add the sugars and whisk to completely combine. 11 ounces semi-sweet chocolate chips, 1 cup unsalted butter, 1 cup granulated sugar, 1 cup coconut sugar
4. Add 3 eggs to the chocolate mixture and whisk until the eggs are combined. Add the remaining 2 eggs and whisk until combined. Stir in the vanilla, and mix just until combined. 5 large eggs, 2 teaspoons vanilla extract
5. Sprinkle the dry ingredients over the brownie batter and fold with a rubber spatula. Add 1/2 cup of the chocolate chips and fold until mostly combined. Do not overmix. It's ok if you still see small bits of flour. 1 cup semi-sweet chocolate chips*
6. Pour about 3/4 of the brownie batter into the prepared pan and then dollop the coconut filling spoonfuls over the top. Pour the remaining batter over the coconut filling and smooth with an offset spatula. Sprinkle the top of the brownie batter with chocolate chips.
7. Bake in the preheated oven for 40-45 minutes. The edges should be set, but the middle may jiggle a bit when the pan is moved. That's ok...it will set.
8. Remove from the oven and sprinkle with sea salt if desired. Allow the brownies to cool for at least 2-3 hours before cutting. The brownies will be very gooey while warm.