01 - Line a large baking sheet with parchment paper and arrange the mini pretzels in a single, even layer.
02 - Combine butter, brown sugar, corn syrup, and salt in a saucepan over medium heat. Stir constantly until the mixture reaches a gentle boil.
03 - Continue boiling for 2–3 minutes, stirring frequently, until the sauce thickens and achieves a golden color. Remove from heat and stir in the vanilla extract.
04 - Pour the hot toffee mixture evenly over the pretzels. Use a spatula to gently toss the pretzels, ensuring they are thoroughly coated.
05 - Allow the coated pretzels to cool for approximately 10 minutes so the toffee layer can set.
06 - If using, place chocolate chips and coconut oil in a microwave-safe bowl. Microwave in 20-second intervals, stirring between each, until the mixture is smooth.
07 - Drizzle the melted chocolate over the pretzels and top with sea salt flakes. Let set completely before breaking apart and serving.