Pre heat the oven to 165C (~330F). Line a baking pan with parchment paper, making sure it goes up the side a bit to leave you with something to grip when pulling the brownies out.
Combine the sugar, butter, salt and cocoa powder in a saucepan. Put the saucepan over a medium-low heat and stir frequently until the sugar dissolves. If you are worried about burning the ingredients you can do it over a double boiler instead.
Let the mixture cool for 5-10 minutes. Transfer the mixture into a bowl and then mix in the 2 eggs. The rest time is to prevent the eggs from scrambling.
Sift the flour in to the bowl to avoid lumps. Gently fold the flour into the brownie mixture being careful to not over mix. Stop when you no longer see any flour.
Crumple up a sheet of parchment paper and then stretch it out again and put into a rectangular or square pan. I used a rectangular 32x19cm (12,5x7,5 inch) ceramic pan. Use something with similar dimension, or adjust the baking time a bit depending on the size.
Bake in the middle of the oven for around 20-25 minutes, on the shorter end for a softer brownie and towards the higher end for a chewier kind.
Let cool before removing from the pan. Cut into 6-8 pieces and serve with some fresh cut fruit and lactose free cream/ice cream.