Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

Arrange 24 pretzel squares in a single layer on the prepared baking sheet, spacing them about 1 inch apart.

Place one Rolo candy on top of each pretzel, centering it so it spreads evenly when softened.

Bake in the preheated oven for 3 to 5 minutes, until the Rolos just begin to soften and lose their shape.

Remove the baking sheet from the oven and immediately press each softened Rolo down onto its pretzel base with the back of a spoon.

Place the semi-sweet chocolate chips and coconut oil in a microwave-safe bowl and microwave in 30-second intervals, stirring between intervals, until smooth.

Use a spoon or small spatula to drop a dollop of melted chocolate onto each pretzel-Rolo base, fully covering the caramel center.

If desired, sprinkle a small pinch of fleur de sel or sea salt on top of each chocolate-covered bite while the chocolate is still wet.

Let the bites cool at room temperature for about 10 minutes until the chocolate sets completely before serving.