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Preheat oven to 350F and grease a 9x9 baking pan with oil
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Place pumpkin, eggs, maple syrup, coconut sugar, and vanilla in a food processors and blend until combined.
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Add coconut flour, cocoa powder and baking powder. Pulse until combined and no flour streaks remain.
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Mix in the chocolate chips by hand with a wooden spoon and pour half of mixture into baking dish.
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Clean out food processor and add cashews, maple syrup, non-dairy milk and vinegar to food processors (or blender) and blend until fully combined.
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Add half the cashew mixture on top of the brownies and using a knife evenly distribute.
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Add the remaining chocolate mixture into the pan covering the first layer of cashew cream, and top with rest of the cashew cream, drawing the knife through the batter to create the swirl effect.
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Bake for 40-45 minutes or until the top of the cashew cream is starting to turn light brown.
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Let cool in the pan for 10-15 minutes before serving.