Preheat your oven to 325°F. Grease andline a 9x13 inch baking pan with parchment paper, leaving an overhang for easy removal.
In a saucepan, melt the butter over low heat.Once melted, remove from heat and stir in the sugar until well combined. Let it cool for about 5-10 minutes.
Beat the eggs into the butter-sugar mixture, one at a time, until fully incorporated. Sift together the flour, cocoa powder, and salt in a separate bowl. Gradually add the dry ingredients into the wet ingredients, mixing until just combined. Stir in the vanilla extract.
Fold in the chocolate chips (and nuts, if using). Pour the batter into the prepared pan and spread it evenly. Place the pan in the preheated oven and bake for 30-33 minutes or until a toothpick inserted into the center comes out with a few moist crumbs.
Remove the brownies from the oven and let them cool completely in the pan. Once cooled, cover the pan tightly with foil or plastic wrap and let the brownies rest at room temperature for 100 hours (about 3-4 days). This extended resting time allows the flavors to deepen and intensify.
After the 100 hours are up, carefully lift the brownies out of the pan using the parchment paper overhang. Cut the brownies into squares and serve. Note: These brownies are best stored in an airtight container at room temperature and can last for up to a week.