Preheat oven to 350°.
Combine the flour, baking soda, salt, sugar, and cocoa in a large bowl and whisk well. Make a well in the center of the flour mixture.
Combine water, oil, vinegar, and vanilla.
Add to the well and stir until fully combined.
Spoon batter in miniature muffin cups lined with muffin papers, about ¾ full.
Combine cream cheese, egg, sugar, and salt mixing well with an electric mixer. Stir in chocolate chips.
Spoon 1 teaspoon for cream cheese over the tops of the brownie batter.
Bake at 350° for 15 minutes. Let cool for 5 minutes and remove brownies to wire rack to cool.