Preheat oven to 350°F (175°C) and line an 8×8 inch baking pan with parchment paper.
In a bowl whisk melted butter and sugar until smooth.
Add eggs and vanilla extract and mix well.
Stir in cocoa powder, flour, salt, and baking powder.
Mix until a thick batter forms.
Fold in chocolate chips.
Spread the batter evenly into the prepared pan.
Sprinkle crushed pretzels over the batter.
Bake for 22–25 minutes until the brownies are set.
Drizzle caramel sauce on top and sprinkle with flaky sea salt before serving.
