Preheat oven to 350°F. Line an 8-inch square pan with parchment with overhang and lightly grease.
In a large bowl, whisk flour, cocoa powder, baking powder, salt, and espresso powder until evenly combined.
In a separate bowl, whisk granulated sugar, brown sugar, and eggs until slightly thick and glossy, about 1 minute.
Whisk in melted butter, vegetable oil, and vanilla, then whisk in the milk until smooth.
Add dry ingredients to wet and fold gently until just combined. Fold in 1.0 cup semisweet chocolate chips.
Scrape batter into the prepared pan, smooth the top, and bake until a toothpick inserted near the center comes out with moist crumbs, 22 to 26 minutes. Do not overbake.
Cool the pan on a rack for 30 minutes, then cool completely before topping.
Make ganache: Heat heavy cream in a small pot over medium until steaming with small bubbles at the edge. Pour over 1.5 cups chocolate chips and 1.0 tablespoon butter in a bowl. Let stand 2 to 3 minutes, then stir until silky and smooth.
Pour ganache over cooled bars and spread evenly. Tap the pan gently to level. Chill until set, about 30 to 45 minutes.
Finish with a pinch of flaky sea salt if using. Lift out with parchment, slice into 16 bars with a warm knife, wiping between cuts.
Notes
For deeper flavor, use dark cocoa powder and a mix of semisweet and bittersweet chocolate. Add 0.5 cup chopped toasted pecans or walnuts to the batter for crunch. Store covered at room temperature for 2 days or refrigerate up to 5 days; bars freeze well for up to 2 months.