PREHEAT the oven to 350°F.
MELT butter in a saucepan over low and add in sugar. Stir constantly for about 2 minutes. It will be thick.
ADD melted butter/sugar combination to a mixing bowl and mix in the cocoa powder, salt, eggs, baking powder and vanilla. Mix in the flour and chocolate chips. The mixture will be thick.
SOFTEN the PHILADELPHIA Cream Cheese in the microwave and mix in the cinnamon and nutmeg. Mix the cream cheese in with the can of pumpkin.
GREASE the bottom of a baking pan. Add half of the pumpkin mixture to the bottom of the pan. Layer the brownie mix over the pumpkin. Top with the final layer of pumpkin mixture.
BAKE for 45 minutes. Let rest for about an hour before serving.