Preheat the oven to 350 degrees F (180 degrees C).
Whip the Egg (4) in a standing electric mixer until combined.
Pour in the Granulated Sugar (1 cup), and Brown Sugar (1 cup) then add the Black Cocoa Powder (1 cup), Butter (1 cup), Baking Powder (1/2 teaspoon), Salt (1/2 teaspoon) and end with the All-Purpose Flour (1 cup).
Whip until the batter starts to pale, about one minute and place in a medium (10 to 12-inch) cast iron skillet.
Smooth batter and place in the oven for 25-30 minutes.
Once the brownie is done (firm in the center), generously sprinkle the Milk Chocolate Chips (1 1/2 cup) on top of the brownie, turn off the heat, and leave the brownie in the oven for one minute to allow the chocolate chips to melt.
Remove from the oven and spread the melted chocolate evenly on the brownie.
Sprinkle with Jacobsen® Sea Salt (to taste), then slice and serve.