Preheat the oven to 350 degrees. Coat a glass 9x9 baking dish with coconut oil cooking spray.
Beat the sugar, coconut oil, cocoa, and milk in a large bowl with a hand mixer. Add the eggs, one at a time, and beat until the batter is shiny and well combined.
Combine the baking powder and salt with the flour until mixed thoroughly.
Add the flour mixture to the egg mixture until combined. Fold in the chocolate chips. Pour 2/3 of the batter into the prepared baking dish.
Place into the oven and bake for 10 minutes.
Meanwhile, combine the caramels with the condensed milk in a saucepan over medium heat. Cook until melted and well combined. Remove from the heat.
Remove the brownies from the oven and pour the caramel mixture over the brownie layer. Drop dollops of the remaining brownie batter on top of the caramel mixture and swirl the batter with a knife.
Place into the oven and bake for 25-30 minutes, or until a tester inserted into the center comes out with moist crumbs. Don't overbake!
Cool on a wire rack then cut into slices and serve. Enjoy!