• Preheat the oven to 350°F (175°C) and line a 9×9-inch baking dish with parchment paper, leaving overhang for easy removal.
• In a saucepan over medium heat, melt the butter and continue cooking until lightly browned and fragrant.
• Remove from heat and immediately stir in the chocolate chips until completely melted and smooth. Let cool slightly.
• In a large mixing bowl, whisk together the granulated sugar, brown sugar, salt, and eggs for 2–3 minutes until thick, pale, and glossy.
• Whisk in the vanilla extract.
• Slowly pour the slightly cooled chocolate-butter mixture into the egg mixture while whisking continuously until fully incorporated and glossy.
• Sift in the cocoa powder and flour, then fold gently just until no dry streaks remain. Do not overmix.
• Pour the batter into the prepared baking dish and smooth the top evenly.
• Bake for 45–48 minutes, until the edges are set and the center has a slight jiggle.
• Allow the brownies to cool completely in the pan. For best results, chill for 30–60 minutes before slicing.
• Prepare the Brownie “Ladyfingers”
• Once fully cooled, remove the brownies from the pan and cut into small rectangular strips, similar in size to ladyfingers. Aim for clean, even pieces to help with layering.

Make the Espresso Soak

• In a small bowl, whisk together the water, espresso powder, and liqueur until dissolved.
• Lightly dip each brownie piece into the espresso soak, ensuring they are coated but not overly saturated.

Make the Mascarpone Cream

• In a mixing bowl, whip the heavy cream until soft peaks form.
• In a separate bowl, whisk together the mascarpone, powdered sugar, and vanilla until smooth.
• Gently fold the whipped cream into the mascarpone mixture until light and fluffy.

Assemble

• In a serving dish or pan, arrange a layer of espresso-soaked brownie pieces.
• Spread a layer of mascarpone cream evenly over the top.
• Repeat layering with brownie pieces and cream until all components are used, finishing with a layer of cream.
• Dust generously with cocoa powder using a sifter.

Chill & Serve

• Refrigerate for at least 1–2 hours to allow the layers to set and flavors to meld.
• Slice or scoop and serve chilled.