Using a microwave, melt the chocolate chips in a medium microwave-safe bowl in 30 seconds increments, stirring after each increment, until melted and smooth, about 1 minute total.
Microwave the flour in a small microwave-safe bowl for 1 minute. Remove and stir well. Microwave for an additional minute or until the temperature reaches 180 degrees F. Sift into a medium bowl, then whisk in the cocoa powder, baking powder and salt (see Cook's Note).
Add the sugar, butter and vanilla to the melted chocolate and beat with an electric mixer on medium-high until smooth. Add the flour mixture and mix on low speed until well incorporated. Turn off the beaters and use your hands to help combine if needed.
Refrigerate in an airtight container for up to 5 days.
Microwaving the flour to 180 degrees F may reduce the risk of foodborne illness associated with eating it raw or undercooked.
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