Preheat oven to 350 degrees. Lightly coat a 9x13 inch baking pan.
In a large mixing bowl with an electric mixer or the bowl of a stand mixer fitted with the paddle attachment, cream together sugar and butter until light, fluffy and pale.
Add eggs, vanilla and water, blending until fully incorporated.
In a separate bowl, sift together flour, baking powder, cocoa powder and salt. Gradually add to wet mixture.
Fold in 1 cup of semi sweet chocolate chips by hand.
Transfer to baking dish. Bake for 20 minutes or until it passes the toothpick test. Remove and allow to cool fully.
Place 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 cream cheese and cookie crumbs. Spread in an even layer over cooled brownies.
In the microwave or a double boiler, combine 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.
If you've tried this recipe, come back and let us know how it was!
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.