Preheat the oven to 350°. Spray a 9-by-13-inch glass or ceramic baking dish with cooking spray.

In a double boiler, melt the butter with the chopped chocolate over low heat. In a small bowl, whisk the flour with the baking powder and salt.

Beat the eggs with the sugar at medium-high speed until pale and thick, about 4 minutes.

Beat in the Kahlua, vanilla and espresso. Add the flour mixture and beat until just incorporated.

Beat in the melted chocolate and butter mixture at medium speed. Using a spoon, stir in the chocolate chips and walnuts.

Scrape the batter into the prepared baking dish.

Bake in the center of the oven for about 1 hour, until the top is shiny and lightly cracked, the edges are set and the center is still a bit jiggly.

Transfer the dish to a rack and let cool completely.

Pour the caramel glaze over the brownies and smooth into a thin layer.

Sprinkle with the Maldon salt and allow glaze to cool.

Cut the brownie into 12 large rectangles and serve. (I say 24 but hey...it's up to YOU!)

In small saucepan over low heat, warm heavy cream but do not boil.

In separate medium saucepan, combine sugar & water but DO NOT STIR. Place over medium-high heat & bring to a boil. Cook until mixture turns an amber color; watch closely, it can quickly go from the perfect color to burning! (10+ minutes); keep a close watch on it.)

Once mixture is amber, remove from heat and add warm cream, butter, and 1/2 t. kosher salt.

Stir gently using a whisk until smooth & well combined. Pour over brownies, tilting the pan to coat. Sprinkle with Maldon salt or more kosher salt.

Allow glaze to set before cutting/serving.