Step 1

Prepare an 8x8" baking sheet with parchment paper slings.

Step 2

Melt the butter in a medium saucepan over medium low heat.

Step 3

Add the brown sugar and corn syrup and stir until the sugar granules are dissolved.

Step 4

Add the sweetened condensed milk and increase the heat to to medium. Stir the mixture constantly with a rubber spatula until it reaches 240℉ on a candy thermometer.

Step 5

Remove from the heat and stir in the vanilla and flaky salt, then pour into the prepared pan. Transfer to the fridge to cool and harden for one hour.

Step 6

Add ¼ cup (2oz) cold water to the bowl of a stand mixer and sprinkle over the gelatin.

Step 7

Add the rest of the water, sugar, corn syrup, and salt to a medium saucepan over medium heat and stir. Heat the mixture to 240℉ on a candy thermometer.

Step 8

Turn the stand mixer (with whisk attachment) on low and very slowly stream in the hot sugar mixture. This should take a full two minutes.

Step 9

Once all of the sugar syrup has been added, turn to stand mixer to high speed and whisk for 10 minutes until the marhsmallow gets voluminous and shiny. Add the vanilla in the final minute.

Step 10

Pour the marshmallow over top of the set caramel and spread evenly to meet the edges. Allow the marshmallow to set for 3 hours at room temperature.

Step 11

Coat the blade of a sharp chefs knife with neutral oil. Cut the block of bars in half, then cut each half into six bars. You will need to re-coat the blade with oil in between each cut.

Step 12

Transfer the cut bars to a parchment lined baking sheet and place in the freezer while you prepare the chocolate.

Step 13

Chop the chocolate and place in a heatproof bowl.

Step 14

Fill a saucepan with about an inch of water and place the bowl of chocolate on top. Be sure the bottom of the bowl is not touching the water.

Step 15

Turn the heat to medium and stir the chocolate every 30 seconds until it's completely melted.

Step 16

Remove the bowl and allow it to cool off for about five minutes.

Step 17

Remove the bars from the freezer and use two forks to place a bar into the chocolate, rolling it in the chocolate to cover completely.

Step 18

Lift the bar and allow the chocolate to fall off, then place back on the parchment lined baking sheet. Repeat with the rest of the bars.

Step 19

Transfer the remaining chocolate to a piping bag or a small ziptop bag and snip a small piece off of the corner.

Step 20

Drizzle the chocolate over each bar, then sprinkle on flaky sea salt.