Preheat oven to 350°F (175°C). Grease a baking pan.
In a bowl, mix flour, sugar, cocoa powder, baking powder, and salt.
Add oil, water, and vanilla extract. Stir until combined.
Pour into the baking pan. Bake for 25 minutes. Let cool.
For the cookie dough, cream butter and sugars until fluffy.
Add almond milk and vanilla extract. Mix well.
Gradually add flour and salt. Stir in chocolate chips.
Spread cookie dough over cooled brownies.
Cut into squares and serve.