Preheat the Oven: Preheat the oven to 350°F.
Prepare the Pan: Grease a 9 × 13-inch baking pan and set it aside.
Combine Cocoa and Baking Soda: Add the unsweetened cocoa and baking soda to a large bowl and stir until evenly combined.
Add the First Portion of Butter: Melt the 2/3 cup butter over low heat on the stovetop or melt it in the microwave. Using a wooden spoon, stir half of the melted butter into the cocoa and baking soda mixture until combined.
Add Boiling Water: Pour 1/2 cup boiling water into the cocoa mixture and stir thoroughly until incorporated.
Build the Batter: Add the sugar, eggs, and the remaining melted butter to the bowl. Stir until the ingredients are well combined.
Add Flour and Flavorings: Sift the 1 1/3 cups all-purpose flour into the mixture. Add the vanilla and salt, then stir until the batter is smooth and evenly combined.
Fold in Chocolate Chips: Add the dark chocolate chips and stir them through the batter until they are distributed throughout.
Fill the Pan: Pour the brownie batter into the prepared baking pan. Use the wooden spoon to smooth the surface evenly.
Bake the Brownies: Bake at 350°F for 35–40 minutes. The source recipe took 35 minutes. Check for doneness with a toothpick.
Cool in the Pan: Allow the baked brownie to cool in the pan for about 30 minutes before attempting to remove it. This helps prevent the brownie from breaking apart.
Remove from the Pan: Once cooled, gently loosen the edges of the brownie from the pan using a thin metal spatula, then carefully remove the whole brownie from the pan.
Cut and Serve: Cut the cooled brownie into 24 individual squares.