Preheat the oven to 350 degrees and prepare an eight-by-eight-inch baking pan by spraying it with cooking spray.
For the brownie layer, in a mixing bowl, beat the sugar, butter, eggs and vanilla until smooth. Beat in the flour, cocoa powder and salt until everything is combined, and then stir in the chocolate chips.
For the coconut layer, combine the coconut flakes, sweetened condensed milk, vanilla and salt in a bowl. Stir until all of the components are well combined.
To assemble, spread half of the brownie batter evenly in the bottom of your prepared pan. Next, gently spread all of the coconut layer evenly over the brownie layer. Finish off with an even layer of the rest of the brownie batter.
Bake for 35 to 40 minutes or until the top of the brownies looks set up and is just starting to pull away from the edges of the pan.
Let the brownies cool completely before slicing so they fully set up. Store them in an airtight container.