For the Kit Kat brownies, mix flour, cocoa and baking powder. Melt butter and beat with sugar. Add the eggs one at a time. Stir in the flour-cocoa mixture and pour into a baking dish (20 x 30 ramekin).
Break the Kit-Kats into batters and spread on top of the mixture. Mix the cream cheese for the topping and beat in the eggs one at a time. Add the sugar and spread over the mixture in the baking dish.
Bake at 160 °C for approx. 55 minutes.