Preheat oven to 350°F. Line an 8" x 8" baking dish with parchment paper or foil and spray with non-stick spray. Set aside.
(Brownie Layer) In a medium bowl, add the sugar, flour, cocoa powder, salt, and baking powder.
(Brownie Layer) In a small bowl, add the eggs, oil, and vanilla. Mix with a fork until well combined.
(Brownie Layer) Pour the wet ingredients into the dry ingredients and mix with a spatula until just combined.
(Brownie Layer) Reserve ¼ cup of the batter for the swirls then pour the remaining batter into the prepared baking dish.
(Cream Cheese Layer) In a medium bowl, add the cream cheese, sugar, egg, & vanilla. Blend until smooth.
Gently spread the cream cheese layer on top of the brownie batter.
Drop tablespoons of the remaining brownie batter on top and gently swirl with a knife or skewer.
Bake for 30-35 minutes or until set. Remove and let cool completely before slicing.
