Preheat the oven to 350 degrees. Lightly coat a 9x13 inch baking pan with cooking spray.
Brownie Layer
In a large mixing bowl with an electric mixer or the bowl of a stand mixer fitted with the paddle attachment, cream together the sugar and butter until light, fluffy and pale.
Add the eggs, vanilla and water, blending until fully incorporated.
In a separate bowl, sift together the flour, baking powder, cocoa powder and salt. Gradually add to wet mixture.
Fold in 1 cup of the semi sweet chocolate chips by hand.
Transfer to the prepared baking dish. Bake for 20 minutes or until it passes the toothpick test. Remove and allow to cool fully.
Cookie Layer:
Place the cookies into a food processor and pulse into crumbs.* In a stand mixer fitted with a paddle attachment or a medium mixing bowl with an electric hand mixer, blend together the cream cheese and cookie crumbs. Spread in an even layer over cooled brownies.
Chocolate Ganache:
In the microwave or a double boiler, combine the remaining chocolate chips and heavy cream, stirring continuously. As soon as it reaches a spreadable consistency, pour over cream cheese layer. Spread out evenly and place into the refrigerator for 20 minutes to set.
Run a sharp knife under hot water to slice. Store refrigerated in an airtight container for up to one week.
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Notes
If you do not have a food processor, put cookies in an airtight plastic bag and smash with a rolling pin. The crumbs won't be as uniform or small, but it will do the trick.