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Preheat your oven to 350°F (175°C). Grease a 9×13 inch baking dish or line it with parchment paper.
Melt the unsalted butter and whisk in the granulated sugar. Add eggs one at a time, mixing well after each addition.
Sift together cocoa powder, flour, and salt, then fold into the wet mixture until just combined. Stir in dark chocolate chips.
Pour the batter into the prepared baking dish and bake for 25-30 minutes or until a toothpick comes out clean.
To make the salted caramel sauce, combine brown sugar, heavy cream, butter, and salt in a saucepan over medium heat, whisking until it simmers. Remove from heat and add more sea salt to taste.
Pour the warm salted caramel over the cooled brownies and let them sit at room temperature until set, then chill in the refrigerator for about an hour before slicing.