1Heat oven to 250°F. Line cookie sheet with sides or 15x10x1-inch pan with foil. Arrange matzoh to fit in cookie sheet or pan.
2In 1-quart saucepan, melt butter and brown sugar over medium heat. Remove from heat; stir in vanilla. Spread brown sugar mixture evenly over matzoh.
3Bake 25 minutes. Remove from oven; sprinkle chocolate chips evenly over top of brown sugar mixture. Return to oven; bake 3 minutes longer or until chips begin to melt. Remove from oven; spread melted chocolate over top. Sprinkle with sea salt. Refrigerate toffee 2 hours or until completely set.
4Break toffee into pieces to serve.