In a one quart jar layer sugar, cocoa powder, and chips. Whisk together flour, baking soda and salt in a small bowl. Spoon the flour mixture over the chips in the jar. Top with hazelnuts and marshmallows; fasten lid. Include instructions for making brownies with the gift.
Instructions: Preheat oven to 325°F. Grease an 8x8x2-inch pan, or line it with foil that overhangs the edges of the pan; grease foil. Place the brownie mix in a large bowl. Add 3 eggs and 11 tablespoons melted butter; mix well. Pour in prepared pan. Bake for 38-45 minutes. Brownies are done when a toothpick inserted near the center comes out with a few moist crumbs attached. Cool brownies in the pan on a wire rack. Cut into bars.