01 - Line a large baking sheet with parchment paper and spread the mini pretzel twists 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 comes to a gentle boil.
03 - Continue boiling for 2 to 3 minutes, stirring frequently, until the toffee thickens and turns a rich golden color. Remove from heat and stir in the vanilla extract.
04 - Immediately pour the hot toffee evenly over the pretzel layer. Use a spatula to gently toss and coat as many pretzels as possible, ensuring even coverage.
05 - Let the coated pretzels cool for 10 minutes to allow the toffee layer to harden and set properly.
06 - In a microwave-safe bowl, melt the semi-sweet chocolate chips with coconut oil in 20-second bursts, stirring between each interval until smooth and glossy. Drizzle the melted chocolate over the toffee-coated pretzels. Finish with a sprinkle of sea salt flakes if desired.
07 - Allow the pretzels to set completely until the chocolate hardens. Break apart into individual pieces and serve.