Preheat your oven to 375°F (190°C).

Line a cookie sheet with aluminum foil or parchment paper and arrange Ritz crackers in a single layer.

In a medium saucepan over medium heat, combine butter and light brown sugar, stirring continuously until it boils for 3 minutes.

Remove from heat and stir in vanilla extract.

Pour the hot toffee mixture over the Ritz crackers evenly.

Bake in the oven for about 5 minutes until the edges bubble and the top slightly caramelizes.

Remove from the oven and sprinkle chocolate chips evenly over the hot toffee layer.

Spread the melted chocolate into an even layer.

Cool at room temperature for about 30 minutes, then refrigerate for at least 1 hour.

Once set, cut into squares and serve, optionally adding a sprinkle of sea salt.