Combine the sugar, butter, and cream in a medium saucepan over medium heat. Stir frequently until butter is melted.

Simmer 4-6 minutes until thickened, stirring occasionally.

Whisk in the Jameson whiskey and sea salt,  and continue to look simmer until the mixture begins to bubble and looks like it has doubled in volume. Remove from heat and let cool, then refrigerate. The caramel will thicken as it cools.

Preheat the oven to 350 F.

In a medium-sized bowl add the eggs, butter, vanilla, water and apple cider vinegar, then whisk until well combined.

In a large bowl, add the gluten free flour, coconut sugar, cocoa powder, salt, baking soda, and baking powder. Whisk until fully combined.

Make a well in the center of the flour mixture and add in the egg mixture. Either beat with an electric mixer or whisk until the ingredients are fully incorporated.

Stir the chocolate chips and walnuts into the brownie batter.

Line an 8x8 baking pan with parchment paper.

Spread half the brownie batter on the bottom of the pan, then top with 1/2 cup of caramel. Add the rest of the brownie batter in dollops on top of the caramel, smoothing into one layer as much as possible.

Bake at 350 F for 45 minutes, until a toothpick inserted into the middle comes out clean.

Let the brownies cool, then drizzle with remaining caramel sauce, cut, and serve!