Preheat oven to 350°F (177°C).

Line a 9x13 inch baking sheet with parchment paper or foil, covering bottom and sides completely.

Break the matzo crackers into pieces and arrange them in a single layer on the prepared pan.

In a small saucepan over medium heat, melt the butter and stir in the brown sugar for about 3 minutes until the mixture is smooth, bubbly, and deepens in color.

Remove the pan from heat and carefully pour the hot butter and brown sugar mixture evenly over the matzo pieces.

Bake for 10 to 12 minutes until the top looks shiny and bubbly.

Remove from the oven and cool on a wire rack for 2 to 3 minutes.

Melt the chocolate chips in a microwave in 30-second bursts, stirring between each burst, or in a small saucepan over low heat until smooth.

Spread the melted chocolate evenly over the warm matzo base.

Sprinkle the sea salt evenly over the warm chocolate.

Refrigerate the pan for at least 30 minutes until the chocolate is completely hardened.

Remove from the refrigerator and break the candy into bite-sized pieces.