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 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 toffee 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, working quickly before the toffee sets.
05 - Let the coated pretzels cool for 10 minutes to allow the toffee layer to harden and adhere to the pretzels.
06 - Melt the chocolate chips and coconut oil together 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. Sprinkle with sea salt flakes if desired.
07 - Let the pretzels set completely until the chocolate is firm, then break apart into individual pieces and serve.