Line a large baking sheet with parchment paper or a silicone mat. Set aside in a cool, dry area of your kitchen.

Melt the chocolate in a heatproof bowl set over a pot of barely simmering water (double boiler method), stirring frequently until smooth and glossy, about 3-4 minutes. Alternatively, microwave in 20-second bursts, stirring between each interval. If using, stir in the coconut oil until fully incorporated.

Remove from heat and let the melted chocolate cool for 2-3 minutes, stirring occasionally. This prevents pretzels from sinking too deeply into the chocolate.

Pour the chocolate onto the prepared baking sheet and use an offset spatula or the back of a spoon to spread it into a thin, even layer about 1/4-inch thick.

Immediately scatter the broken pretzel pieces over the chocolate, pressing them gently so they adhere but still stand proud of the surface for texture.

Sprinkle the flaky sea salt evenly over the top while the chocolate is still tacky, focusing on areas where you see exposed chocolate.

Let the bark set at room temperature for 1-2 hours until completely hardened, or refrigerate for 20 minutes if you're in a hurry. Once set, break into irregular shards by hand.

Store in an airtight container layered with parchment paper at room temperature for up to 2 weeks, keeping away from heat and direct sunlight.