Prepare the brownies in advance according to standard procedures and allow them to cool to room temperature.
Heat-treat the all-purpose flour by baking at 350°F (175°C) for 5 minutes or microwaving until it reaches an internal temperature of 160°F to ensure it is safe for raw consumption.
In a stand mixer, cream together softened butter, granulated sugar, and brown sugar until light and fluffy.
Incorporate vanilla extract, salt, and milk into the butter mixture.
Gradually add the heat-treated flour, mixing at low speed until a cohesive dough forms.
Fold in the mini chocolate chips manually.
Form the cookie dough into 1-inch spherical units and place them on a parchment-lined sheet. Freeze for 20 minutes to firm up.
Crumble the cooled brownies into a medium bowl. If the brownies are too dry to hold shape, mix in 1 tablespoon of chocolate frosting or ganache.
Take approximately 2 tablespoons of brownie crumble, flatten it in your palm, and wrap it entirely around a chilled cookie dough ball, rolling between your palms to create a smooth sphere.
Melt the chocolate wafers and coconut oil together in a double boiler or microwave at 30-second intervals until reaching a tempered state.
Using a dipping fork, submerge each brownie bomb into the melted chocolate, tap off the excess, and place onto parchment paper.
Allow the chocolate shell to set at room temperature for 15 minutes before serving or refrigerating.