01 - Preheat oven to 350°F. Line a rimmed baking sheet with parchment paper or aluminum foil. Arrange the matzo sheets in a single layer, breaking as needed to fit the pan.
02 - In a medium saucepan over medium heat, melt butter and brown sugar together. Stir until mixture comes to a gentle boil. Continue boiling, stirring constantly, for 3 minutes until thickened and caramel-like. Add a pinch of salt.
03 - Immediately pour the hot toffee over the matzo, spreading evenly with a spatula to cover all pieces completely.
04 - Bake in the preheated oven for 10-12 minutes, until the toffee is bubbling and darkened slightly in color. Remove from oven.
05 - Sprinkle chocolate chips evenly over the hot toffee layer. Let sit for 2-3 minutes to melt, then spread chocolate evenly with an offset spatula.
06 - Sprinkle with optional toppings such as chopped toasted nuts, toffee bits, or flaky sea salt while chocolate is still warm.
07 - Cool to room temperature, then refrigerate for 30 minutes until fully set. Break into pieces to serve.