Preheat the oven to 350 degrees F.

Grease or spray with commercial cooking and baking spray a rectangular pan, (Or glass dish) 13x9x2 inches

In a medium bowl, combine the cocoa and the baking soda.

Blend in ⅓ C melted margarine or butter.

Add the boiling water and stir until the mixture thickens.

Stir in the sugar, eggs and remaining ⅓ C melted margarine or butter until smooth.

Add the flour, vanilla and salt. Blend with a spoon until completely combined, but don’t over stir. Batter may still be slightly lumpy.

Stir in the 1 C chocolate chips and the walnuts (if desired)

Pour into the prepared pan

Bake for 35 to 40 minutes or until brownies begin to pull away from the side of the pan. Do not overcook brownies, you want them to be soft and chewy. Cool completely in the pan before putting on the mint layer.

Soften margarine.

Add salt, corn syrup, and powdered sugar. Beat until smooth and fluffy.

Add mint extract and food coloring. Mix.

Add milk gradually until the consistency is a little thinner than cake frosting.

Spread gently on cooled brownies. Cover all the way to the edges, but be careful not to pull tops off of the brownies. Place brownies and pan in the refrigerator for 20 minutes, until icing is set.

Place semi-sweet chocolate chips and butter or margarine in a microwave safe bowl. Heat for 30 seconds and stir.

If needed, microwave for an additional 10 seconds and stir until completely combined and smooth.

Remove the chilled brownies from the refrigerator and carefully spread the chocolate over the mint layer. This can be a little tricky because you don’t want a swirled or marbled look. Spread all the way to the edges and return to the refrigerator to set up the chocolate.

30 minutes before serving, remove brownies from the refrigerator and let come to room temperature, then cut into servings.