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Boil water in a kettle and mix boiling water with sugar in a mason jar, stirring in cocoa powder. Set aside.
Add sugar to a small pot on the stove over medium heat. Stir sugar often (watching it doesn't burn) until it starts to clump and turns golden brown. Eventually it will melt and turn into a thick brown liquid.
Once sugar is melted, stir in butter until melted, about 1 minute or so. Very slowly drizzle in the heavy cream, stirring constantly. Stir in sea salt, then remove from heat and set aside.
Brew espresso shots in a large mug. Meanwhile, microwave milk for 1-2 minutes and froth with a milk frother afterward, or add milk to a steamer to heat through and froth.
Stir mocha sauce, storebought caramel/toffee syrup and sea salt into espresso shots, then pour steamed milk overtop, stirring gently.
Finish off the drink with whipped cream, then drizzle with caramel sauce. Serve and enjoy!