Lightly butter or spray with vegetable a half baking sheet pan. Lay down a sheet of parchment paper to cover and arrange the matzo to cover the bottom of the sheet pan.

In a medium size pot, bring the butter, brown sugar and vanilla extract to a boil, then lower to a simmer for 4 minutes, until thick and sugar is dissolved. Pour the hot sugar over the matzo to evenly coat.

Cook in a 325 degree oven for 10 minutes, or until the sugar is bubbly and has started to seep into the matzo.

Remove from oven and sprinkle with chocolate chips. Let stand 2 minutes for the chocolate to melt. Spread chocolate to coat matzo.

Let set for about 15-20 minutes then sprinkle with sea salt. Allow to set another 45 minutes before serving.