Prepare the Pan
Preheat the oven to 350°F (175°C).
Line an 8×8-inch baking pan with parchment paper and set aside.
Make the Pretzel Crust
Place the pretzels in a food processor and pulse until finely crushed.
In a medium bowl, combine the pretzel crumbs, sugar, and melted butter.
Press the mixture firmly into the bottom of the prepared pan.
Bake for 10 minutes.
Remove from the oven and allow the crust to cool completely.
Make the Brownie Batter
In a small bowl, whisk together the eggs and vanilla extract.
In a separate medium bowl, combine the granulated sugar, flour, cocoa powder, kosher salt, and baking powder.
Add the egg mixture and melted butter to the dry ingredients.
Stir until a smooth brownie batter forms.
Spread the batter evenly over the cooled pretzel crust.
Make the Caramel Swirl
In a microwave-safe bowl, combine the caramel bits and heavy cream.
Microwave in 30-second intervals, stirring after each interval, until smooth.
Reserve 1–2 tablespoons of caramel for topping.
Pour the remaining caramel over the brownie batter.
Use a knife to gently swirl the caramel into the brownie batter without disturbing the pretzel crust.
Bake
Bake for 30–35 minutes, or until a toothpick inserted in the center comes out with a few moist crumbs but no wet batter.
Remove from the oven.
Add the Toppings
Immediately sprinkle chocolate chips over the hot brownies.
Allow them to sit for 1–2 minutes until melted.
Spread the melted chocolate evenly across the top.
Drizzle with the reserved caramel.
Sprinkle with chopped pretzels and kosher salt.
Cool and Serve
Allow the brownies to cool for about 30 minutes before slicing.
Cut into 9 squares and serve.