Directions

1. 1
   Line a 9 x 13-inch pan with foil. Grease the foil. Preheat oven to 325ºF.
2. 2
   In a medium saucepan, melt butter over medium-low heat. Once melted, stir in sugars. Stir and heat until sugar is hot, about 1–2 minutes more.
3. 3
   Remove pan from the heat and whisk in cocoa powder, salt, and baking powder. Whisk in vanilla. Add eggs one at a time, whisking until incorporated. Stir in flour.
4. 4
   Pour into the prepared pan and smooth the top. Bake for 26–30 minutes, or until done. Set on a wire rack to cool completely.
5. 5
   Once cool, use the foil to lift the brownies out of the pan. Cut into 48 pieces. Discard the 4 corner pieces. Roll/press the remaining 44 pieces into balls.
6. 6
   For dipped truffles, melt the chocolate wafers according to package directions. Use a fork to dip the brownie balls into the melted chocolate. Place on a waxed paper-lined cookie sheet to set up.
7. 7
   For rolled truffles, pour cocoa powder and powdered sugar into separate pie plates. Roll the brownie balls into the coatings. Tap off excess, especially with the cocoa powder.
8. 8
   Store in airtight containers at room temperature.