Preheat oven to 350°F. Line a 9x9-inch pan with foil or parchment paper and spray with nonstick cooking spray.
Place caramels and whipping cream in a medium saucepan and place over medium heat. Stir often, until melted and smooth. Remove from heat. Pour half into a bowl and stir in 1 tablespoon flour. Set aside. Set aside remaining caramel for topping the brownies.
Place baking chocolate and butter in a large microwave safe bowl. Heat for 1 minute, stir. Continue heating in 30 second increments, stirring between each, until melted and smooth.
Add sugar and stir for at least 30 seconds to incorporate.
Add eggs, vanilla, salt, and cocoa powder and stir to combine. Stir in flour. Stir in ½ cup (56g) chopped pecans (see note).
Spread half the brownie batter in prepared pan. Drizzle caramel over the top, creating a layer 1-inch from each side of the pan.
Pour the remaining batter on top the caramel and carefully spread to the edges.
Bake 20-25 minutes or until a toothpick comes out with just a few moist crumbs 2-inches from the edge of the pan. Cool completely before topping.
If reserved caramel has hardened, microwave for up to 30 seconds, stir. Drizzle over brownies and sprinkle with remaining nuts.
Slice into bars and serve.
Store in an airtight container for up to 4 days or freeze for up to 3 months.