Step 1

Heat oven to 350°F.

Step 2

Line 13x9-inch pan with foil, with ends of foil extending over sides. Microwave unsweetened chocolate and butter in large microwaveable bowl on HIGH 2 min. or until butter is melted. Stir until chocolate is completely melted and mixture is well blended. Add sugar; mix well. Blend in eggs and vanilla. Add flour and nuts; mix well. Pour into prepared pan.

Step 3

Bake 30 to 35 min. or until toothpick inserted in center comes out with fudgy crumbs. (Do not overbake.) Cool completely.

Step 4

Combine coconut and milk; spread over dessert. Bring cream just to boil in small saucepan on low heat. Pour over semi-sweet chocolate in medium bowl; let stand 1 min. Beat with whisk until chocolate is completely melted and mixture is well blended. Cool to room temperature, stirring frequently.

Step 5

Spread semi-sweet chocolate mixture over coconut layer on brownie. Refrigerate 45 min. or until chocolate layer is firm. Use foil handles to remove brownie from pan before cutting to serve.