Preheat oven to 350°.
Line 9 x 13 pan with nonstick foil.
Stir together butter, sugar, flour, cocoa, baking powder, eggs, cream and 2 teaspoons vanilla in large bowl; beat till all combined.
Spread batter in prepared pan.
Bake 25-30 minutes or until brownies begin to pull away from sides of pan.
When brownies are almost finished baking, combine chocolate chips with sweetened condensed milk in a saucepan and heat till chocolate melts.
Add the vanilla.
Immediately spread over hot brownies.
Allow to cool on wire rack then refrigerate.
To serve, cut into bars.