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Preheat oven to 180C. Line a 20cm square cake tin with baking paper, ensuring there is plenty of overhang.
To make the brownie base, melt chocolate and butter together in a metal bowl placed over a saucepan of simmering water. Alternatively you can melt them in the microwave. In a large bowl whisk together sugar, eggs, cocoa powder, flour and baking powder. Add melted ingredients and stir until well combined. Pour into prepared tin and smooth down the top. Bake for 15 minutes. Set aside to cool.
To make the fudge, combine Nutella, condensed milk and butter in a small saucepan. Cook over low heat for 5 - 6 minutes, stirring continuously to make sure it doesn’t catch on the bottom. Add chocolate and stir for a further 4 - 5 minutes until melted and thoroughly combined. It will be starting to thicken and change texture slightly. Remove from heat and pour over brownie base in the tin. Allow to cool slightly then refrigerate for an hour to set the fudge.
Use overhanging baking paper to gently ease slice out of the tin. Cut into 16 small squares.