Make the Brownies
Preheat oven to 180°C (350°F).
Melt chocolate and butter together (microwave or double boiler).
Stir in sugar, then add eggs one at a time.
Fold in flour, cocoa powder, and salt.
Pour into a lined 8x8 inch (20x20 cm) pan.
Bake for 20–25 minutes until just set (still fudgy).
Let cool completely.
Make the Caramel
In a saucepan, combine all caramel ingredients.
Cook over medium heat, stirring constantly.
Simmer for 5–8 minutes until thick and golden.
Pour over cooled brownie base.
Chill for 30–60 minutes until firm.
Add Chocolate Topping
Melt chocolate with butter/oil.
Pour over caramel layer and spread evenly.
Chill until fully set (about 1 hour).