Prepare the Brownie Layer:
Preheat oven to 350°F (175°C). Grease an 8x8-inch pan and line with parchment paper. Melt butter in a saucepan, then remove from heat. Stir in sugar, eggs, and vanilla until smooth. Add cocoa powder, flour, salt, and baking powder, mixing just until combined.
Bake:
Pour brownie batter into the pan and bake for 20–25 minutes, or until a toothpick inserted in the center comes out with a few moist crumbs. Let cool completely before adding mousse.
Make the Chocolate Mousse:
Melt chocolate chips in the microwave in 30-second intervals, stirring between each. Cool slightly. In a chilled bowl, whip heavy cream, sugar, and vanilla until soft peaks form. Gently fold in melted chocolate until smooth and fluffy.
Assemble:
Spread the mousse evenly over the cooled brownie layer. Smooth the top with a spatula.
Chill and Serve:
Refrigerate for at least 2 hours, or until the mousse is firm. Slice and garnish with whipped cream, chocolate shavings, or berries before serving.