Preheat oven to 350°F (175°C). Grease an 8-inch square baking pan.
In a medium bowl, whisk together the flour, baking powder and salt. Set aside.
In a large bowl, beat together the butter, sugar and cocoa powder until smooth. Beat in the eggs, one at a time, then stir in the vanilla extract.
Add the flour mixture to the wet ingredients and stir until just combined. Pour the batter into the prepared baking pan and spread evenly.
Bake for 20 to 25 minutes, or until a toothpick inserted in the center comes out clean. Let cool completely in the pan.
In a small saucepan, bring the cognac to a boil over medium-high heat. Boil for 5 minutes, or until the cognac is reduced by half. Remove from heat and let cool.
Cut the cooled brownies into 1-inch squares. Place the squares in a shallow bowl or dish and pour the cognac syrup over the top. Let soak for 10 minutes.
In a shallow bowl, mix together the chopped nuts and 2 tablespoons of cocoa powder. Roll each brownie bite in the cocoa-nut mixture to coat.
Serve immediately or store in an airtight container for up to 3 days.
Interesting Facts
Cognac is a type of brandy made in the Cognac region of France.
Cognac has been produced in the same way for centuries and is made from grapes that are harvested, fermented, distilled and aged.
Cognac has a unique flavor that adds complexity and depth to dishes.