To make the syrup: in a medium or large saucepan, whisk the cocoa powder and sugar until well blended. Add water and whisk over medium-high until it starts to boil and becomes a little frothy. Continue boiling for approximately 3 minutes. Reduce heat and allow to simmer for 2 more minutes. Remove from the heat and add salt. Let cool.
Preheat oven to 350 degrees. Line bottom of 13x9 pan with aluminum foil and spray with non-stick cooking spray.
Combine flour, baking powder, salt, and espresso powder and set aside.
Microwave butter until melted in a medium size glass bowl. Add cocoa and oil and whisk until smooth.
Transfer cocoa mixture to a bowl of an electric mixer. Stir in sugar. Add eggs, one at a time, mixing well after each addition. Add vanilla. Gradually add flour mixture. Pour in chocolate syrup and chocolate chips.
Pour batter into prepared 13x9 pan and bake for 25-30 minutes or until done. Let cool before icing.
To make the icing: Melt chocolate chips and butter together in a microwave-safe bowl in 30 second intervals on high, stirring well after each segment. (It took me a total of one minute + an additional 10 seconds.) Add corn syrup and stir until smooth. Let sit for 5 minutes before pouring over brownies.