Caramel Brownies

In a mixing bowl, combine the sugar, cocoa, oil, eggs and milk. Combine the flour, salt and baking powder; add to egg mixture and mix until combined. Fold in chocolate chips and 1/2 cup walnuts. Spoon two-thirds of the batter into a greased 13-in. x 9-in. x 2-in. baking pan. Bake at 350 degrees F for 12 minutes.

Meanwhile, in a saucepan, heat the caramels and condensed milk over low heat until caramels are melted. Pour over baked brownie layer. Sprinkle with remaining walnuts. Drop remaining batter by teaspoonfuls over caramel layer; carefully swirl brownie batter with a knife. Bake 35-40 minutes longer or until a toothpick inserted near the center comes out with moist crumbs. Cool on a wire rack.