Preheat the oven to 350°F. Spray an 8x8 baking pan with cooking spray and line it with two small pieces of parchment paper. Set aside.

Melt the butter and semi-sweet chocolate chips in a small saucepan over medium heat, stirring constantly so it doesn’t scorch. Pour the mixture into a large heat-proof mixing bowl.

Whisk in the sugar, brown sugar, cocoa powder, espresso powder, and salt. Add the eggs and vanilla extract and continue whisking until the eggs are fully mixed in. Use a spatula to fold in the flour.

Pour about half of the brownie batter into the baking pan and spread it out. Place 25 caramel candies evenly over the batter, then carefully spread the rest of the batter over the caramels. Make sure all of the caramels are covered.

Bake the brownies for 30 minutes or until they are fully set, and rest them on a cooling rack for 20-30 minutes. You’ll want to slice the brownies while they are still a bit warm to prevent the caramels from sticking to the knife.

While the brownies are cooling, melt the remaining caramel candies and heavy whipping cream in a small saucepan over medium-low heat. Stir constantly to prevent the caramel from scorching. Drizzle the caramel over the brownies and sprinkle with sea salt flakes. Serve warm or at room temperature.