Preheat the oven: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper or a silicone baking mat. Lay the matzo sheets on the baking sheet, breaking them if necessary to fit the surface.

1. Make the toffee: In a medium saucepan, melt the butter. Stir in the brown sugar, vanilla extract, and salt. Bring to a gentle boil, stirring constantly, and let it boil for 3-4 minutes until it thickens slightly and becomes bubbly.
2. Pour the toffee over the matzo: Immediately pour the hot toffee mixture over the matzo, spreading it evenly with a spatula to cover all the pieces.
3. Bake the matzo: Bake in the preheated oven for 10-12 minutes, until the toffee is golden and bubbly. Keep an eye on it to prevent burning.
4. Add the chocolate: Remove the baking sheet from the oven and immediately sprinkle the chocolate chips over the hot toffee-covered matzo. Let them sit for a few minutes until the chocolate chips melt, then spread the melted chocolate into an even layer.
5. Cool and set: Sprinkle a pinch of sea salt over the melted chocolate. Let the matzo crack cool at room temperature for 30 minutes, then transfer it to the refrigerator to chill for 1-2 hours until the chocolate is set.
6. Break into pieces: Once the chocolate has hardened, break the matzo into irregular pieces and serve.