Start by preheating your oven to 350°F. Grease an 8×8-inch baking pan with butter, then line it with parchment paper, leaving a little overhang on the sides. That extra parchment makes lifting the brownies out later much easier.
In a medium saucepan, melt ½ cup (115g) unsalted butter over medium heat. Let it cook just until it’s fully melted and beginning to gently sizzle.
Remove the pan from the heat and immediately whisk in 6 oz (170g) semi-sweet chocolate and 1 tablespoon espresso powder. Keep whisking until the mixture is smooth and glossy.
Pour the warm chocolate mixture into a large bowl and add 1¼ cups (250g) granulated sugar. Whisk until combined. The batter may look a little grainy at this stage, and that’s perfectly normal.
Add the 3 eggs one at a time, whisking well after each addition. Once the eggs are fully incorporated, stir in 1 teaspoon vanilla extract, 3 tablespoons vegetable oil, ½ cup (40g) cocoa powder, and ¼ teaspoon salt.
Lastly, add ½ cup (65g) all-purpose flour and mix just until no streaks of flour remain. Be careful not to overmix, as that can make the brownies less tender.
Spread the batter evenly into the prepared pan and bake for 27–32 minutes. The brownies are ready when the top no longer looks wet and a skewer inserted in the center comes out with a few moist, fudgy crumbs but no raw batter.
Let the brownies cool completely in the pan before adding the tiramisu layers on top. This helps everything set properly and keeps the layers neat and stable.