Prep the pan and oven. Heat the oven to 350°F (175°C). Line a 9x13-inch pan with parchment, leaving overhang for easy lifting.
Lightly grease the parchment.
Toast the pecans. Spread pecans on a baking sheet and toast for 6–8 minutes, until fragrant. Cool slightly, then roughly chop if you prefer smaller pieces. Toasting deepens flavor.
Make the brownie base. In a large bowl, whisk together 1 cup melted unsalted butter, 2 tablespoons neutral oil, and 1 1/2 cups granulated sugar until glossy. Whisk in 3 large eggs, one at a time, then 2 teaspoons vanilla.
If using, add 1 teaspoon espresso powder.
Dry ingredients. In a separate bowl, whisk 1 cup all-purpose flour, 3/4 cup unsweetened cocoa powder, and 1/2 teaspoon salt. Fold into the wet mixture until just combined. If using baking chocolate, fold in 3–4 ounces melted and slightly cooled chocolate now.
Par-bake the brownies. Spread batter evenly in the pan.
Bake for 15–18 minutes, until the top is set but the center still looks slightly underdone. Don’t fully bake—this layer will finish under the topping.
Mix the pecan pie topping. In a medium bowl, whisk 3/4 cup brown sugar, 1/2 cup light corn syrup (or maple syrup), 1/3 cup heavy cream, 2 large eggs, 2 teaspoons vanilla, and 1/2 teaspoon salt. Stir in 2–2 1/2 cups toasted pecans.
Add topping to the warm brownies. Remove the pan from the oven. Gently pour the pecan mixture evenly over the par-baked brownie layer.
Use a spatula to nudge pecans into an even layer so they don’t clump.
Finish baking. Return to the oven and bake 22–28 minutes, until the topping is set at the edges and just slightly wobbly in the very center. A light jiggle is okay; it will firm up as it cools.
Cool completely. Let the pan cool on a rack for at least 2 hours, then chill for 45–60 minutes if you want ultra-clean slices. Cooling is key for neat, gooey layers.
Slice and serve. Lift using the parchment. Use a sharp knife, wiping the blade between cuts.
Serve as-is or with a small dollop of whipped cream or a scoop of vanilla ice cream.