Preheat the oven to 325 degrees F and line an 8x8 baking pan with foil so the edges hang over the sides of the pan a little. Spray lightly with cooking spray and set aside.
In a small saucepan, melt the butter and cocoa powders over low heat, stirring until well combined and smooth. Remove from heat and let sit five minutes to cool slightly.
Add the eggs to the cocoa/butter mixture and whisk until combined, then add in the sugar and vanilla, stirring to combine. Finally, add the flour and salt and whisk until combined.
In a separate bowl, combine the coconut with the condensed milk and salt.
Pour about half the batter into the prepared pan and spread evenly. Drop the coconut mixture by the spoonfuls over the brownie batter and then pour the remaining brownie batter over the top, covering the coconut layer.
Bake for 30-35 minutes until a toothpick inserted in the center comes out mostly clean. Let cool completely on wire rack.
Chill in refrigerator for a couple hours and cut into desired size pieces. If you are too eager to eat them, you don't have to chill, it just helps firm them up and make them a bit more fudgy.