1Heat oven to 350°F (325°F for dark or nonstick pan). Grease bottom only of 8- or 9-inch square pan with shortening or cooking spray. In medium bowl, stir brownie mix, pouch of chocolate syrup, water, 1/4 cup oil and the egg until well blended. Spread batter in pan.
2Bake 8-inch pan 38 to 40 minutes, 9-inch pan 34 to 37 minutes, or until toothpick inserted 2 inches from side of pan comes out almost clean. Cool completely in pan on cooling rack, about 1 hour 30 minutes. Cut into 4 rows by 4 rows.
3In 5-quart Dutch oven or heavy saucepan, heat 2 to 3 inches oil to 350°F. In medium bowl, mix flour, baking powder, 1 teaspoon salt and the beer with whisk until smooth. Working in small batches, dip brownies into batter. Fry in hot oil about 2 minutes or until golden brown. Drain on paper towels; sprinkle with sea salt.