In a medium saucepan, combine the heavy cream, butter, corn syrup, brown sugar, and cocoa powder.

Place the saucepan over medium heat and stir constantly until the butter melts and the mixture comes to a gentle boil.

Reduce the heat to low and let the mixture simmer for 5 minutes, stirring occasionally to ensure the sugar is completely dissolved.

Remove the pan from the heat and immediately add the semi-sweet chocolate chips.

Let the mixture sit untouched for about 1 minute to allow the chocolate to soften.

Whisk the sauce vigorously until the chocolate is fully incorporated and the mixture is glossy and smooth.

Stir in the vanilla bean paste and smoked sea salt.

Allow the fudge sauce to cool slightly for about 5 to 10 minutes to thicken before serving warm.