Preheat the oven to 275 F.
Place matzoh in a 13x17-inch jelly roll pan lined with parchment paper. You might have some matzoh left over.
Melt the butter in a saucepan over medium low heat. Add brown sugar and immediately, reduce the temperature to low. Cook, stirring until sugar has completely dissolved and starts to bubble. Drizzle the mixture over the matzoh and spread evenly using a spatula to cover it.
Transfer the covered matzoh to the oven and bake for 15 minutes until it looks shiny.
Remove from the oven and sprinkle matzoh with chocolate chips.
Let stand for 5 minutes and spread melted chocolate over matzoh to cover it. Sprinkle with the sea salt.
Transfer matzoh to the refrigerator to chill for at least 2 hours.
Break chilled matzoh into pieces. Keep chilled for best taste.