01 - Line a large baking sheet with parchment paper. Spread the mini pretzel twists in a single even layer across the surface.
02 - In a small saucepan over medium heat, combine the butter, brown sugar, corn syrup, and sea salt. Stir constantly until the mixture comes to a gentle boil.
03 - Continue boiling for 2 to 3 minutes, stirring frequently, until the mixture thickens and turns a deep golden color. Remove from heat and stir in the vanilla extract.
04 - Immediately pour the hot toffee evenly over the pretzels. Use a spatula to gently toss and coat as many pretzels as possible.
05 - Allow the coated pretzels to cool for 10 minutes so the toffee firms up and adheres to the pretzels.
06 - Melt the chocolate chips with coconut oil in a microwave-safe bowl in 20-second bursts, stirring between each interval, until completely smooth. Drizzle the melted chocolate over the toffee-coated pretzels. Finish with a light sprinkling of sea salt flakes if desired.
07 - Let the pretzels set completely until the chocolate hardens. Break apart into individual pieces before serving.