PREHEAT oven to 350° F. Grease 13 x 9-inch baking pan.
HEAT, stirring constantly, sugar, butter and water in large, heavy-duty saucepan just to boiling. Remove from heat. Add broken baking bars; stir just until melted. Stir in eggs one at a time. Add flour, vanilla extract, baking soda and salt; stir well. Spread into prepared baking pan.
BAKE for 16 to 20 minutes or until wooden pick inserted in center comes out slightly sticky. Cool in pan for 20 minutes.
FOR COCONUT FROSTING:
COMBINE coconut, brown sugar, butter and evaporated milk in medium bowl. Spread over cooled brownies. Broil 4 inches from heat for 3 to 4 minutes or until golden brown.