Prepare your pan: Heat your oven to 350°F. Line an 13×18-inch (half-sheet) pan completely with foil, then line it again with parchment.
Line the bottom of the baking sheet with matzo or crackers, covering all parts in a single layer.
Make the caramel/toffee: In a medium saucepan, melt the butter and brown sugar together, and whisk it over medium heat until it begins to boil. Once it has begun boiling, let it bubble for 3 more minutes, whisking it the whole time. Remove from the heat and add a couple good pinches of sea salt and vanilla, if using, and then quickly pour it over the matzo or crackers.
Bake: The caramel-covered crackers for 13 to 15 minutes, watching carefully as it will bubble and the corners might darken too quickly and/or burn.
Finish the crackers: Remove from oven and immediately sprinkle with chocolate chips. Let stand 5 minutes, and then use an offset spatula to spread them in an even layer over the caramel.
Cool: Once completely cool, break or cut it into pieces and place in an airtight container.
To store: Keep both the jar of crumbs and the crack(ers) in the fridge.
