Preheat oven to 325 degrees.
Line a 9 x 13 baking pan with foil and butter it.
In a ceramic or glass bowl melt the butter in the microwave.
Stir in cocoa and stir until smooth.
Beat eggs with electric mixer on high until frothy.
Slowly beat in sugar.
Beat in butter mixture and vanilla until thoroughly combined.
Blend together dry ingredients and beat into butter mixture until combined.
Pour into prepared pan and bake for 30 - 35 minutes or until toothpick inserted in center comes out with a few moist crumbs.
Remove to wire rack and cool completely.
In a glass bowl heat caramel in microwave checking every 30 seconds, until spreadable.
Pour caramel over brownies and spread to cover.
Sprinkle with chocolate chips and chill 1 hour or until set.
Cut into 1 1/2 inch squares.