Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper.
Spread crushed pretzels evenly on the baking sheet.
Melt butter in a saucepan over medium heat, then stir in brown sugar until fully dissolved.
Pour the caramel mixture over the pretzels and bake for 10 minutes.
Remove from oven and sprinkle chocolate chips over the top. Let them melt, then spread evenly.
Drizzle caramel sauce over the chocolate layer and sprinkle with sea salt.
Let the bark cool completely, then break into pieces and enjoy!