In a double boiler, melt the chocolate. Alternatively, melt in the microwave at MEDIUM for about two minutes. The chocolate pieces won’t look melted after two minutes in the microwave but they will be soft enough to stir to make a gooey syrup.
Cut the brownies into half-inch cubes.
Slice the bananas.
Spoon three tablespoonfuls of toffee into each of two bowls (or wine glasses or martini glasses).
Drop in the brownies.
Add the sliced bananas.
Pour in the melted chocolate, dividing it evenly between the two bowls or glasses.
Top with whipped cream.
Sprinkle with cocoa powder.