Preheat the oven to 325°F. Line a jelly roll pan or a 15x10-inch baking sheet with parchment paper and spray with vegetable spray - spray underneath it too so it doesn't move.
In a small bowl whisk the flour, salt, and baking soda together.
In a separate medium-sized bowl beat the egg whites until frothy.
Add the sugar, cocoa powder, oil, and vanilla to the egg whites and beat on medium speed until smooth and combined.
Add the flour mixture and beat on low until combined. Stir in the chocolate chips.
Scrape the batter onto the pan and spread from edge to edge with a rubber spatula or frosting spatula - the batter will be thin.
Bake 25 minutes. Cool in pan on wire rack.
Make the topping:
Place the chocolate chips in a small heat-proof bowl.
Heat the heavy cream until it starts to bubble. Pour it over the chocolate and cover the bowl tightly with aluminum foil. Let it sit five minutes.
Whisk the chocolate and heavy cream together until smooth and creamy. Pour onto the brownie and spread from edge to edge.
Top with the peanut butter cups. Press them down into the chocolate gently. Sprinkle with a little coarse salt if desired. Refrigerate 20 minutes or so to help the chocolate set up.
Remove to a cutting board using the parchment and cut into squares with a large chef's knife. Wipe it off between slices for clean cuts.
Store in a covered container in a cool, dry place. Best eaten within 36 hours - after that the brownie starts to soften and is still delicious just not as chewy.