Preheat the oven to 350°F. Spread the coconut flakes into an even layer on a baking sheet. Bake the coconut for 10 to 12 minutes, stirring it halfway through, until it is toasted and golden brown. Transfer the toasted coconut to a large bowl.
Melt the caramels and milk in a double-boiler, stirring until the mixture is smooth. (See Kelly’s Notes.) Pour the caramel over the toasted coconut and immediately stir the mixture until the coconut is coated then quickly pour the hot mixture over the cooled brownies, pressing it into an even layer. (The brownies do not have to be cooled entirely prior to topping them with the coconut mixture.)
Once the coconut mixture has cooled, melt the chocolate chips in the microwave and transfer them to a sealable plastic bag or piping bag. Pipe the chocolate on top of the coconut mixture and set the brownies aside to cool completely until the chocolate on top has hardened. Slice and serve the brownies.