Line and lightly grease a 15cm square baking tray with baking paper and preheat oven to 180°C
In a saucepan, melt butter and sugar on low heat. Add milk and espresso. Turn off heat and add chocolate, letting it melt. Mix until smooth and cool
Sift dry ingredients into a large bowl
Pour wet ingredients into dry and mix until combined
Pour half of the batter into the tin
Dissolve sugar in coffee and transfer to a bowl
Dunk each sponge finger in the coffee mixture one by one and place on top of the brownie mixture
Cover with remaining brownie mixture and bake for 20-25 minutes until the top is set
Beat cream and icing sugar together until soft peaks form. Beat in cream cheese until smooth
Spread frosting over cooled brownies and finish with a dusting of cocoa powder
