Preheat the oven to 350°F and line an 8×8-inch pan with parchment paper.

In a medium bowl, whisk together the dry ingredients: 1 cup flour, 1 1/4 cup granulated sugar, 1/3 cup cocoa powder, 1 1/2 tsp baking powder, and 1/4 tsp salt.

In a separate bowl, combine the wet ingredients: 1/2 cup melted coconut oil, 2 tbsp milk, 1 large egg, and 1 tsp vanilla extract. Whisk until evenly mixed.

Pour the wet mixture into the bowl with the dry ingredients and stir with a spatula or spoon until just combined, scraping the bottom and sides of the bowl.

Stir 1/2 cup semi-sweet chocolate chips into the batter and reserve the remaining 1/4 cup for the top.

Transfer the batter to the prepared pan, spreading it evenly, then sprinkle the reserved 1/4 cup semi-sweet chocolate chips over the top.

Bake for 40–45 minutes, or until the brownies are set and a toothpick inserted near the center comes out with a few moist crumbs.

Allow the brownies to cool in the pan for at least 5 minutes before lifting out using the parchment and cutting.