01 - Line a large rimmed baking sheet with parchment paper. Spread the mini pretzel twists in a single even layer across the entire surface.
02 - In a small saucepan set over medium heat, combine the unsalted butter, light brown sugar, light corn syrup, and sea salt. Stir continuously with a heatproof spatula until the butter melts and the mixture reaches a gentle boil.
03 - Maintain a steady boil for 2 to 3 minutes, stirring frequently, until the toffee thickens slightly and turns a deep golden amber color. Remove the pan from heat and immediately stir in the vanilla extract.
04 - Pour the hot toffee evenly over the spread pretzels. Working quickly, use a spatula to gently toss and fold the pretzels until every piece is thoroughly coated in the toffee mixture.
05 - Allow the coated pretzels to rest at room temperature for 10 minutes so the toffee firms up and adheres to each twist.
06 - Place the semi-sweet chocolate chips and coconut oil in a microwave-safe bowl. Heat in 20-second intervals, stirring between each burst, until the chocolate is completely smooth and glossy. Drizzle the melted chocolate over the set toffee pretzels in thin stripes. Finish with a light sprinkle of flaky sea salt if desired.
07 - Let the chocolate set fully at room temperature or in the refrigerator for faster results. Once hardened, break the pretzels apart into individual pieces and serve.