Preheat your oven to 350°F (175°C). Line an 8x8 inch baking pan with parchment paper, letting the edges hang over for easy removal.

Lightly spray the parchment with nonstick cooking spray.

In a medium mixing bowl, whisk together 1 cup flour, cocoa powder, and salt until even.

In a small bowl, toss the mini chocolate chips with 1 teaspoon of reserved flour until lightly coated.

In a separate bowl, combine sugar, melted butter, eggs, and vanilla extract. Whisk until smooth and glossy.

Pour the wet mixture into the dry ingredients. Fold gently, then add the flour-coated chocolate chips and combine.

Scoop half of the brownie batter into the prepared pan and spread evenly.

In a bowl, mix coconut flakes, condensed milk, vanilla extract, and salt until well combined.

Spoon the coconut filling over the first brownie layer and spread evenly. Then, spoon the remaining brownie batter on top and smooth out.

Bake in the preheated oven for 35 to 40 minutes or until a toothpick comes out with a few moist crumbs.

Let the brownies cool completely in the pan on a wire rack before slicing.