Heat the oven to 350°F. Line an 8”x8” baking pan with parchment paper. Set aside.
In a food processor add the flour, sugar, butter and pulse until mixtures resembles coarse breadcrumbs, about 2 minutes. Take the shortbread dough out and knead in the chocolate chips. With your fingers, spread the dough evenly on the bottom of the prepared pan.
Bake for 8 minutes – this only partially bakes the shortbread.
While the shortbread is in the oven, make the brownie batter.
In the same food processor place the flour, cocoa, baking powder and sugar. Pulse 2-3 times to combine. Add the eggs and melted butter and pulse again until a smooth batter is formed. If needed, clean the sides of the food processor bowl with a spatula.
Pour the brownie batter over the shortbread crust and bake for further 35-40 minutes until a toothpick comes out clean.
Let cool before removing from the pan and slice into squares.