Preheat oven to 375 degrees. Line your pan with aluminum foil, then place the parchment paper on top.
Cover the parchment paper with matzo (or pretzels). Break or cut the matzo in smaller pieces if necessary.
In a heavy double boiler combine butter, light brown sugar, and pinch of sea salt. Cook over medium heat, whisking constantly until the mixture comes to a boil, about 2-4 minutes. Continue boiling for about 3 minutes.
If you do not have a heavy double boiler, you may use a heavy-bottomed saucepan.
Remove from heat and pour the toffee mixture evenly over the matzo/pretzels. Spread with a spatula, quickly as it will begin to get sticky.
Place the baking sheet in the oven, and immediately reduce the heat to 350 degrees. Bake for 15 minutes. Check frequently to avoid burning. If it looks like it's getting too brown, take it out and reduce heat to 325 degrees.
Once 15 minutes have passed, remove from oven and sprinkle the dark chocolate chips over the top. Let it stand for 5 minutes then spread the melted chocolate evenly over the matzo/pretzels.
Sprinkle with chopped nuts and a little sea salt if you wish over the melted chocolate. While it is still warm, you can break into smaller pieces or wait until it comes out of the freezer. (See next step—this is my preferred way!)
Place pan in the freezer until the top sets. Serve straight from the freezer. Break into smaller pieces to serve.
Enjoy!