Preheat the oven to 325 degrees
Line an 8x8 square baking pan with parchment paper, leaving an extra two inches over the sides for easy removal of the brownies whey they have finished baking.
Lightly spray or butter the other exposed sides of the pan. Set the pan aside until the batter is ready.
In a medium mixing bowl, stir together the sugar, flour, cocoa powder, powdered sugar, salt and chocolate chips.
In a large mixing bowl, or stand mixer, mix the eggs, oil, water and vanilla together.
Gradually add in the flour mixture and continue mixing until the dry ingredients are completely mixed in with the egg mixture.
Evenly pour the batter into the lined pan, using a spoon or spatula to evenly distribute the batter.
Bake on the center rack, in the middle of the oven for about 40 minutes.
Optional: Sprinkle a handful of chocolate chips on top of the brownies about halfway into the baking process.
Brownies will be done when the top looks shiny.