Prepare the pan: Heat the oven to 175°C. Line a 20 cm square pan with parchment paper.
Melt the chocolate: Melt the butter and bittersweet chocolate together over gently simmering water. Stir until smooth, then cool slightly.
Mix the batter: Whisk the eggs, granulated sugar, brown sugar, vanilla, and salt until glossy. Slowly whisk in the melted chocolate mixture.
Add dry ingredients: Sift in the flour and cocoa powder. Fold gently until no dry streaks remain.
Bake: Spread the batter in the pan and bake for 28 to 32 minutes, until a toothpick comes out with moist crumbs. Cool completely.
Make the topping: Mix chilled mascarpone with heavy cream, powdered sugar, espresso powder, vanilla, and salt. Whip until smooth and softly thick.
Assemble: Spread the mascarpone cream over the cooled brownie base.
Chill and finish: Refrigerate for at least 2 hours. Dust with cocoa powder, slice, and serve.