Brownie Base:

1. Preheat your oven to 350°F (175°C). Grease and line a 9×13-inch baking pan with parchment paper.
2. In a saucepan, melt unsalted butter over medium heat. Remove from heat and stir in granulated sugar until well combined.
3. Add eggs and vanilla extract, beating well.
4. In a separate bowl, whisk together all-purpose flour, cocoa powder, baking powder, and salt.
5. Gradually add the dry ingredients to the wet ingredients, stirring until just combined.
6. Pour the brownie batter into the prepared baking pan, spreading it evenly.

Salted Caramel Swirl:

1. In a saucepan, combine granulated sugar and water over medium heat. Stir until the sugar dissolves.
2. Allow the mixture to come to a boil without stirring. Continue boiling until it turns a deep amber color.
3. Carefully add heavy cream and unsalted butter, stirring continuously until the caramel is smooth.
4. Remove the caramel from heat and stir in sea salt.

Swirling and Baking:

1. Drizzle the salted caramel over the brownie batter in the pan.
2. Use a knife or skewer to create a swirling pattern, ensuring the caramel is distributed throughout the batter.
3. Bake in the preheated oven for 25-30 minutes or until a toothpick inserted into the center comes out with a few moist crumbs.
4. Allow the Salted Caramel Brownies to cool completely before cutting them into squares.
5. Serve and enjoy these decadent brownies, relishing the rich chocolatey goodness and the subtle salted caramel undertones in each bite.