Preheat the oven to 350°F. Line a 9 x 9-inch baking pan with parchment paper.
To make the batter: In the bowl of a stand mixer fitted with the paddle attachment (or using a hand mixer or even just a bowl with a whisk), add the canola oil, cane sugar, cocoa powder, and dark chocolate chips. Pour the boiling water directly on top of the chocolate chips and mix on low on until combined and the chocolate has completely melted and there are no chunks.
Add flour, espresso powder, baking powder, and sea salt in that order. Mix on low until combined, do not over mix. Transfer to the prepared pan and spread evenly.
Bake for Bake for 20 to 25 minutes, or until a toothpick inserted in the center comes out clean. Allow to completely in the baking pan.
To make the white icing: In the bowl of a stand mixer fitted with the paddle attachment, add the powdered sugar and milk. Whisk on low until combined into a smooth icing.
Spread the white icing over the top of the brownies. Place the brownie tray in the freezer for 15 to 30 minutes to set the icing.
To make the blue icing: In a small bowl, add the powdered sugar, water, and blue dye and whisk together. Transfer to a piping bag with Ateco tip #6.
Remove brownies from the freezer and cut into 16 squares (4 x 4).
Pipe a cross onto the top of each brownie. You can do this so the “ribbon” of icing crosses in the middle or some on the side (see my photos as I did both!).
Place chocolate gems in the shape of a bow in the center of each ribbon cross.
Store in an airtight container for up to 3 days.