Preheat oven 350F. Spray 13 in. x 9 in. pan with vegetable pan spray.

In small bowl, combine flour, baking soda and salt. In small saucepan, melt butter and sugar with water; stir until sugar is dissolved. Add 2 cups chocolate chips; stir until melted. Remove from heat. Stir in vanilla; cool slightly. In large bowl, beat eggs with electric mixer. Add melted chocolate; mix well. Add flour mixture; stir until just combined. Spread batter in prepared pan.

Bake 25-30 minutes or until toothpick inserted in center comes out almost clean. While brownies are hot, sprinkle evenly with marshmallows, almonds and remaining cup of chocolate chips. Return to oven for 5 minutes or until marshmallows begin to melt. Cool completely on cooling grid before cutting.