Preheat oven to 350°F (175°C). Combine brownie mix, egg, and melted butter; roll into 48 balls. Bake 8 minutes, then cool.
Prepare frosting by beating butter, marshmallow cream, vanilla, and cream until smooth. Mix in cocoa and powdered sugar, then fold in toffee bits if desired.
Assemble whoopie pies by spreading frosting on 24 brownie cookies and topping with remaining 24 cookies.