Preheat oven to 350°F. Mix together bottom layer ingredients. Lightly pat evenly in ungreased 9-inch square pan. Set aside.
To make chocolate layer, melt cocoa and butter over low heat, stirring occasionally. Beat in sugar, eggs, or egg substitute and vanilla. Stir in wheat germ mixed with flour, baking powder and salt. Spread over bottom layer. Bake 25-30 minutes. Cool slightly.
For chocolate icing: Melt 2 Tbsp. butter and 3 Tbsp. cocoa. Remove from heat and mix in 1 cup sifted powdered sugar, 1 tsp. vanilla and 1-1/2 Tbsp. hot water. Spread over cooled brownies.
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