Very lightly grease the parchment paper with coconut oil.
Make the 2 flax eggs by mixing 5 tbsp of water with 2 tbsp of ground flax seeds and set aside for at least 10 minutes.
Add both the unsweetened chocolate and butter to a microwave-safe mixing bowl or a larger pyrex measuring cup and microwave for 30 seconds. Microwave for an additional 15 seconds if need be.
Add in the sugars, and mix until dissolved.
Add in the eggs and vanilla, and mix until dissolved.
Add in the flour baking powder and salt, and mix until combined.
Fold in the semi sweet chocolate chips.
Pour batter into a loaf pan and bake for 25 to 35 minutes or until a tester comes out clean.
Allow the brownies to cool completely before frosting.
Add the chocolate chips to a pyrex measuring cup.
Warm the coconut milk in the microwave for 60 seconds. Pour the milk over the chocolate chips and stir until all are melted. If need be, microwave the mixture again for 30 seconds. Stir in the vanilla and salt. Pour over cooled and baked brownie layer.
Freeze for 1 hour (or more) before slicing into 8 squares.
Store in the refrigerator for two weeks. Or freeze indefinitely.