With the rack in the middle position, preheat the oven to 170 °C (325 °F). Line the bottom of an 8-inch (20 cm) square baking pan with parchment paper, letting the paper overhang 2 sides, and butter the other 2 sides.
In a bowl, combine the flour, cocoa powder and salt. Set aside.
In the top part of a double boiler, melt the chocolate and the butter. Remove the top part of the boiler. Whisk in the sugar. Add the eggs one at a time and whisk for 2 minutes. Gently stir in the dry ingredients using a wooden spoon. Pour the batter into the pan. Bake until the centre is set but still moist, 25 to 30 minutes.
Let cool in the pan, about 4 hours. Unmould and cut into small squares.
Place brownie pieces in coffee cups. Top with scoops of ice cream and drizzle with a small amount of espresso.
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