Preheat the oven to 400°F (200°C).

Line a baking sheet with parchment paper.

Arrange 3 cups of small pretzel twists in a single layer on the prepared baking sheet.

In a medium saucepan over medium heat, melt 1 cup unsalted butter and stir in 1 cup packed brown sugar.

Bring the butter and sugar mixture to a boil, stirring constantly, then let it boil for 3 minutes without stirring.

Remove the saucepan from heat and pour the hot toffee evenly over the pretzels; use a spatula to spread it to coat all pretzels.

Bake in the preheated oven for 5 to 6 minutes until the toffee is bubbly and golden.

Immediately remove from the oven and sprinkle 2 cups chocolate chips over the hot toffee; let them sit for 2 minutes to melt.

Use a spatula to gently spread the melted chocolate into an even layer.

Sprinkle 1/2 cup holiday sprinkles on top while the chocolate is still warm and then let the mixture cool completely at room temperature before breaking into 24 pieces.