Preheat the oven to 350°F (175°C). Line an 8x8 inch baking pan with parchment paper.

In a mixing bowl, whisk together the sugar and melted butter until smooth.

Add the eggs and vanilla extract, and mix until well combined.

Sift in the cocoa powder, flour, salt, and baking powder. Stir until just combined.

Pour the brownie batter into the prepared baking pan and spread evenly.

Bake for 20-25 minutes or until a toothpick inserted in the center comes out with a few moist crumbs.

Allow the brownies to cool completely in the pan before removing.

In a double boiler, combine the semi-sweet chocolate chips and heavy cream.

Stir continuously until the chocolate is melted and the mixture is smooth.

Remove from heat and let cool slightly before using.

Once the brownies are cool, cut them into small squares or rectangles.

Place the brownie pieces on a wire rack over a baking sheet.

Pour the chocolate glaze over the brownie pieces, allowing it to drip down the sides.

Sprinkle chocolate shavings on top for decoration.

Let the glaze set before serving.