Make the pretzel base: Crush about half of the pretzels into coarse crumbs and leave the rest roughly whole. Combine with melted butter and brown sugar. Press firmly into the prepared pan.
Make the caramel: Heat the sugar in a saucepan over medium heat until melted and amber-colored. Carefully whisk in the butter. Slowly add the cream while whisking—it will bubble vigorously. Cook for 2–3 minutes until smooth and slightly thickened. Remove from heat and stir in vanilla and sea salt.
Layer: Pour the warm caramel evenly over the pretzel base. Arrange the remaining pretzels over the caramel and gently press them down.
Add chocolate: Melt the chocolate chips with coconut oil or butter until smooth. Spread over the pretzel layer.
Finish: Sprinkle lightly with flaky sea salt.
Chill: Refrigerate for 2–3 hours, or until completely firm.
Cut and serve: Lift the bars out using the parchment paper and cut into squares with a sharp knife.
Tip: For clean slices, let the bars sit at room temperature for 10–15 minutes before cutting. Keep refrigerated in an airtight container for up to a week.
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