• 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 with a spatula 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 brownies to cool completely.

Make the Espresso Soak

• In a small bowl, whisk together the water, espresso powder, and liqueur until dissolved.
• Quickly dip each ladyfinger into the espresso mixture (do not soak too long or they will become soggy), then arrange them in a single layer over the cooled brownies.

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, fluffy, and fully combined.

Assemble

• Spread the mascarpone cream evenly over the layer of espresso-soaked ladyfingers.
• Dust the top generously with cocoa powder using a sifter.
• Chill for at least 1–2 hours to set before slicing.