Preheat your oven to 350°F (175°C). Line a 9x9 inch square pan with foil or parchment paper, leaving a couple of inches of overhang on two sides for easy removal. Lightly grease the foil or parchment.

In a large bowl, whisk together the melted butter and granulated sugar vigorously for about 1 minute. Add the eggs, water, and vanilla extract, whisking for another 30 seconds.

Sprinkle the cocoa powder, powdered sugar, flour, and salt over the wet ingredients. Use a rubber spatula or wooden spoon to stir until the mixture is glossy and well combined. Gently fold in the chocolate chips.

Pour the brownie batter into the prepared pan and smooth the top. Bake for 18-20 minutes, or until a toothpick inserted into the center comes out with moist fudgy crumbs (not raw batter). Be careful not to overbake! Once done, remove from the oven and place on a cooling rack.

While the brownies cool, prepare the topping. In a medium saucepan over medium-low heat, combine the evaporated milk, brown sugar, egg yolks, butter, and salt. Whisk constantly as you bring the mixture to a gentle simmer.

Once simmering, continue to whisk frequently for about 3-4 minutes until the sugar dissolves and the mixture thickens slightly. Remove from heat and stir in the vanilla, pecans, and coconut.

Spoon the topping onto the cooled brownies and carefully spread it into an even layer. If desired, sprinkle with flaky sea salt. Allow the topping to firm up before cutting into squares. For quicker setting, place the brownies in the refrigerator. These brownies are best served at room temperature.