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Preheat your oven to 170°C fan forced and line an 11 x 7-inch baking tin with baking paper.
In a large bowl, combine the sugar, cocoa powder, plain flour, baking powder and salt.
Make a well in the centre and add the melted butter, eggs, vanilla and the dissolved espresso powder. Mix until everything is well combined and you have a thick brownie batter.
Spread the batter evenly into the prepared tin and bake for 20–25 minutes, or until cooked through. Allow the brownie to cool slightly.
While the brownie cools, make the coconut filling by mixing together the coconut, condensed milk, vanilla and salt until well combined.
Spread the coconut mixture evenly over the slightly cooled brownie, using a palette knife to smooth the surface. Place the tray into the fridge while you prepare the chocolate topping.
Melt the dark chocolate and coconut oil together in the microwave in 20-second bursts, stirring between each burst until smooth.
Pour the melted chocolate over the coconut layer and spread evenly with a palette knife.
Refrigerate until the chocolate has completely set, then slice into squares and enjoy.