Line a 9x9 pan with parchment paper, leaving some parchment paper hanging over the edge for handles.
In a large pot over medium heat, melt the butter, sugar, and cocoa together until it's smooth. Heat until the mixture is steaming hot.
Temper the egg by adding a large tablespoon of the hot butter mixture into the beaten egg, whisking rapidly. Once you have whisked it in completely, pour the beaten egg into the hot butter and cocoa mixture, whisking rapidly to ensure that there are no lumps. This will cook the egg in the hot mixture.
Mix in the graham crumbs, coconut, and walnuts. Firmly press into the bottom of the prepared 9x9 pan. Chill in the refrigerator while you get the middle layer ready.
Get your middle ingredients together.
Cream the icing, butter, cream, and custard powder together with a hand mixer, then spread onto the bottom layer.
Melt the cup of chocolate chips and 2 tbsp of butter together in a microwave-safe glass measuring cup, heating on high power in 20-second increments, making sure to stir after heating each time.
Once the chocolate is smooth, spread the chocolate on top of the middle layer evenly, then cool in the fridge for a few hours. The middle layer will set and the top layer will harden.
Remove the slab of bars from the pan once chilled by lifting the parchment paper. Slice the bars on the paper and serve.
Keep the bars refrigerated in a closed container for up to 5 days, or freeze for up to 3 months.
Notes
This is a very old-fashioned recipe and has a raw egg in the base. For food safety reasons you can temper the egg in step three, and then make sure to cook it in the hot butter and cocoa mixture.
Try dark, semi-sweet or milk chocolate for the topping!
If you want to cut the sweetness, you can use unsweetened coconut in the bottom layer.