Line a large baking sheet with aluminum foil. Arrange the crackers to fill the pan.
Melt the butter and brown sugar over medium heat while stirring with a whisk. Bring to a boil and continue whisking and boiling for an additional 3 minutes.
Spread the toffee mixture over the crackers. Bake at 350 degrees for 8-10 minutes or until the toffee is bubbling.
Top with chocolate chips and let sit until soft. Spread over toffee. Sprinkle with sea salt.
Refrigerate until set. Cut or break into pieces.