Preheat the oven to 350°F (175°C). Grease and line an 8x8-inch baking pan with parchment paper.
In a saucepan over low heat, melt the butter. Remove from heat and stir in the sugar until combined.
Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.
In a separate bowl, whisk together the flour, cocoa powder, salt, and baking powder. Gradually add the dry ingredients to the wet mixture, stirring until just combined.
Fold in the chocolate chips until evenly distributed.
Pour the batter into the prepared pan and spread it into an even layer. Bake for 25–30 minutes, or until a toothpick inserted in the center comes out with a few moist crumbs (not wet batter).
Cool completely in the pan on a wire rack before cutting into squares.
Notes
For best results, do not substitute ingredients—this ensures the perfect fudgy texture.