Preheat oven to 350 degrees F.
Cut an 8 inch by 12 inch piece of parchment paper. Fit into an 8x8 pan forming a sling to help remove the brownies out of the pan when done baking. Spray the parchment with cooking spray. Set aside.
Whisk together flour, cocoa powder, baking powder, and salt in a small mixing bowl. Set aside.
Beat sugar, butter, and vanilla together in a large mixing bowl by hand, or with a hand mixer, until just combined.
Add eggs, one at a time, beating after each addition until just combined. Be careful not to overbeat. Add flour mixture to butter/egg mixture, stirring or beating until just combined.
Scoop batter into the prepared pan, smoothing the top with a spatula. Bake for between 22-25 minutes, or until toothpick inserted in the center has few crumbs clinging to it. Cool completely in the pan.
Using the sling to help remove brownies from the pan, place on a cutting board. Cut into 1" squares.
Melt wafers according to package directions. Line a cookie sheet with parchment or wax paper. Drizzle with melted chocolate as desired. Immediately decorate with sprinkles and transfer to a clean sheet of parchment paper to allow the chocolate to harden.