Preheat the oven to 350℉ (177℃). Prepare a 9x9 baking pan with nonstick cooking spray and parchment paper sheets.
In a microwave-safe bowl, combine the unsalted butter and brown sugar. Heat in the microwave for 90 seconds until the butter is fully melted. Whisk the butter and brown sugar together until well combined and smooth. Set aside
In the bowl of a stand mixer fitted with a whisk attachment or in a large mixing bowl with an electric hand mixer, whip the granulated sugar and eggs for several minutes until the mixture because light, pale, and doubles in size.
Slowly add the hot butter/brown sugar mixture into the egg mixture while mixing on low speed to temper the eggs. Then, add in the vegetable oil, vanilla extract, and mix extract and mix until combined.
Add in the all-purpose flour, dark cocoa powder, salt, and baking powder, and mix on low speed until the brownie batter is well combined and smooth. Scrape the sides and bottom of the bowl as needed.
Pour the brownie batter into the prepared baking pan and spread evenly with an offset spatula. Bake the brownies for 25 to 28 minutes until a toothpick inserted in the center comes out with moist crumbs. Cool the brownies in the pan completely while making the remaining components.