01 - Line a large baking sheet with parchment paper. Spread the mini pretzels in a single, even layer.
02 - In a small saucepan over medium heat, combine the butter, brown sugar, corn syrup, and salt. Stir constantly until the mixture reaches a gentle boil.
03 - Allow the mixture to boil for 2 to 3 minutes, stirring frequently, until it thickens and achieves a golden color. Remove from heat and stir in the vanilla extract immediately.
04 - Pour the hot toffee mixture evenly over the pretzels. Use a spatula to gently toss and coat the pretzels as thoroughly as possible.
05 - Let the mixture cool for approximately 10 minutes to allow the toffee to set before applying the chocolate.
06 - Place the chocolate chips and coconut oil in a microwave-safe bowl. Microwave in 20-second intervals, stirring in between, until the mixture is completely smooth.
07 - Drizzle the melted chocolate over the cooled pretzels. Sprinkle with sea salt flakes if desired. Allow the chocolate to set completely before breaking the pretzels apart for serving.