01 - Line a large baking sheet with parchment paper and spread the mini pretzels in a single, even layer.
02 - In a small saucepan over medium heat, melt the butter, brown sugar, corn syrup, and salt. Stir constantly until the mixture comes to a gentle boil.
03 - Continue boiling for 2–3 minutes, stirring frequently, until the mixture thickens and achieves a golden color. Remove from heat and stir in the vanilla extract.
04 - Immediately pour the hot toffee mixture evenly over the pretzels. Use a spatula to gently toss and coat the pretzels thoroughly.
05 - Allow the coated pretzels to cool for 10 minutes so the toffee sets.
06 - Place the chocolate chips and coconut oil in a microwave-safe bowl. Microwave in 20-second bursts, stirring between each interval, until smooth.
07 - Drizzle the melted chocolate over the pretzels and sprinkle with sea salt flakes if desired. Let set completely before breaking apart and serving.