Preheat the oven to 325F/163C convection (300F/149C conventional) and use cooking spray and parchment paper to grease and line an 8-inch square pan. 

In a heat safe bowl or a saucepan, melt the butter with the Ghirardelli Semisweet Chocolate Chips. Set it aside to cool. 

Use a whisk to combine the eggs, granulated sugar, brown sugar and vanilla, just until combined.

Combine the flour, cocoa powder, salt and baking soda in a medium bowl.

While whisking, slowly pour the butter and chocolate mixture into the eggs and sugar. 

Use a sieve to sift the dry ingredients into the wet ingredients. Fold everything together until just barely combined. 

Pour the brownie batter into the prepared baking pan and bake for about 40 minutes. 

Remove the brownies from the oven and allow them to cool completely.

Once the brownies are cool, place them in the bowl of a stand mixer. Using a paddle attachment, turn the mixer on low speed (you can also do this by hand). When the brownies are all mushed up, use a small cookie/ice cream scooper to scoop out small rounds.

Form the brownies into round balls and refrigerate them until they are firm, at least one hour.

Meanwhile combine the Ghirardelli 60% Cacao Dark Chocolate Chips with coconut oil. Microwave on 20 second intervals until melted and smooth.

Dunk each brownie ball into the melted chocolate and top with a pinch of sea salt and allow them to set.