Prep the pan and oven. Preheat the oven to 350°F (175°C). Line your square baking pan with parchment, leaving overhang for easy lifting. Lightly grease the sides.

Mix the brownie dry ingredients. In a bowl, whisk almond flour (1 cup), coconut flour (1 tbsp), cocoa powder, 1/2 cup sweetener, 1/4 tsp salt, baking powder (1/2 tsp), and espresso powder if using.

Finish the brownie batter. In a second bowl, whisk 2 eggs, 4 tbsp melted butter, 1 tsp vanilla, and 2 tbsp allulose if using. Stir wet into dry. Add 2–3 tbsp almond milk/heavy cream until thick and spreadable. It should be fudgy, not runny.

Spread the brownie layer. Scrape into the pan and smooth evenly to the edges. Set aside.

Mix the cookie dry ingredients. In a clean bowl, whisk almond flour (1/2 cup), coconut flour (1 tbsp), 1/4 cup sweetener, 1/4 tsp salt, and baking powder (1/2 tsp).

Finish the cookie dough. Whisk 1 egg, 4 tbsp melted butter, and 1 tsp vanilla. Stir into dry ingredients. Fold in 1/2 cup sugar-free chocolate chips. The dough should be soft but scoopable.

Layer the cookie dough. Drop spoonfuls of cookie dough over the brownie batter. Gently flatten and connect the pieces, leaving a few small gaps for the brownie to peek through. Sprinkle 2 tbsp chips on top.

Bake. Bake for 22–28 minutes, until the cookie top is set and lightly golden and the center feels just barely firm. A toothpick in the brownie may show moist crumbs—perfect.

Cool completely. Let the brookies cool in the pan for at least 1 hour. Chilling 30 minutes in the fridge helps them set and slice cleanly.

Slice and finish. Lift out using the parchment, cut into 16 squares, and finish with a light pinch of flaky salt if you like.