01 - Line a baking sheet with parchment paper to prevent sticking.
02 - Combine peanut butter, softened butter, powdered sugar, and brown sugar in a medium mixing bowl. Stir until the mixture is smooth and thick.
03 - Scoop roughly 1 teaspoon of peanut butter mixture and roll into a ball. Place the ball between two mini pretzels and gently press to form a sandwich. Continue until all the filling and pretzels are used.
04 - Arrange the filled pretzel sandwiches on the prepared baking sheet and freeze for 15 minutes to firm up.
05 - In a microwave-safe bowl, heat chocolate chips with coconut oil (or vegetable oil) in 30-second intervals, stirring until melted and smooth.
06 - Holding each pretzel bite, dip halfway into melted chocolate, letting excess drip off. Place back onto the parchment-lined baking sheet.
07 - Immediately sprinkle dipped pretzel bites with flaky sea salt while chocolate is still soft.
08 - Transfer baking sheet to the refrigerator for 10 minutes, or until chocolate has fully set. Serve chilled or at room temperature.