01 - Line a large baking sheet with parchment paper and spread the mini pretzel twists in a single even layer across the surface.
02 - In a small saucepan over medium heat, combine the unsalted butter, light brown sugar, light 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 mixture 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 pretzel layer. Use a spatula to gently toss and coat as many pretzels as possible.
05 - Allow the coated pretzels to cool for 10 minutes so the toffee can firm up and set properly.
06 - Melt the semi-sweet chocolate chips and coconut oil together in a microwave-safe bowl using 20-second bursts, stirring between each interval, until smooth and glossy. Drizzle evenly over the toffee-coated pretzels. Sprinkle with sea salt flakes if desired.
07 - Let the pretzels set completely until the chocolate hardens, then break apart into clusters and serve.