01 - Line a large rimmed baking sheet with parchment paper. Spread the mini pretzel twists 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. Using a spatula, gently toss and fold until the pretzels are thoroughly coated.
05 - Allow the coated pretzels to cool for 10 minutes so the toffee firms up and adheres to the twists.
06 - Place the chocolate chips and oil in a microwave-safe bowl. Heat in 20-second bursts, stirring between each interval, until the chocolate is completely smooth and glossy. Drizzle generously over the toffee-coated pretzels. Finish with a light sprinkling of sea salt flakes if desired.
07 - Let the pretzels set completely at room temperature until the chocolate hardens. Break apart into individual pieces before serving.