01 - Line a large baking sheet with parchment paper and spread the mini pretzels in a single even layer across the surface.
02 - In a small saucepan over medium heat, combine the unsalted butter, light brown sugar, light corn syrup, and sea salt. Stir constantly until the mixture reaches a gentle boil.
03 - Continue boiling for 2–3 minutes, stirring frequently, until the toffee thickens and turns a deep golden color. Remove from heat and immediately stir in the vanilla extract.
04 - Pour the hot toffee evenly over the pretzel layer. Use a spatula to gently toss and coat the pretzels, ensuring even coverage across all pieces.
05 - Let the coated pretzels cool for 10 minutes to allow the toffee layer to firm up and adhere properly.
06 - Melt the semi-sweet chocolate chips and coconut oil together in a microwave-safe bowl in 20-second intervals, stirring between each burst, until completely smooth. Drizzle the melted chocolate over the toffee-coated pretzels. Finish with a light sprinkling of sea salt flakes if desired.
07 - Allow the pretzels to set completely until the chocolate hardens. Break apart into individual pieces and serve.